Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Detention of perishable goods could not be left pending for months without a formal seizure order or timely action under the statutory detention framework. The High Court required the authorities to determine ownership on the basis of the accompanying invoices and the applicable departmental clarification, under which the consignor or consignee is treated as the owner where the prescribed documents accompany the consignment. It also rejected the insistence on the petitioner's personal appearance, holding that representation through an advocate is permitted in GST proceedings. The matter was directed to be heard immediately, with liberty to deposit the amount under Section 129(1)(a) and for release to follow in accordance with law if payment was accepted.
Detention of perishable goods could not be left pending for months without a formal seizure order or timely action under the statutory detention framework. The High Court required the authorities to determine ownership on the basis of the accompanying invoices and the applicable departmental clarification, under which the consignor or consignee is treated as the owner where the prescribed documents accompany the consignment. It also rejected the insistence on the petitioner's personal appearance, holding that representation through an advocate is permitted in GST proceedings. The matter was directed to be heard immediately, with liberty to deposit the amount under Section 129(1)(a) and for release to follow in accordance with law if payment was accepted.
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