Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Where an adjudication order is passed in breach of an interim order, the High Court permitted withdrawal of the order on the State's statement and treated it as withdrawn. The consequence was that the adjudication could not survive, and the show cause notice had to be adjudicated afresh in accordance with law after granting the petitioner an opportunity of hearing. Relying on earlier orders, the Court declined to examine the constitutional validity challenge and expressly kept that issue, along with all other contentions, open while directing fresh adjudication within the time fixed by the Court.
Where an adjudication order is passed in breach of an interim order, the High Court permitted withdrawal of the order on the State's statement and treated it as withdrawn. The consequence was that the adjudication could not survive, and the show cause notice had to be adjudicated afresh in accordance with law after granting the petitioner an opportunity of hearing. Relying on earlier orders, the Court declined to examine the constitutional validity challenge and expressly kept that issue, along with all other contentions, open while directing fresh adjudication within the time fixed by the Court.
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