Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
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breach of an interim order, the High Court permitted withdrawal of the order on the State's statement and treated it as withdrawn.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breach of an interim order, the High Court permitted withdrawal of the order on the State's statement and treated it as withdrawn.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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