Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
An adjudication order confirming a demand under a show cause notice cannot stand where the authority fails to consider the taxpayer's replies and gives no cogent reasons for rejection. The High Court found complete non-application of mind because the order relied on an unexplained assumption that the matter was sub judice on merits, did not identify the supplies treated as taxable or tax-free after considering the circulars cited, and omitted discussion of all replies. The impugned order was quashed, with liberty to proceed afresh on the notice after considering all replies and granting a fresh hearing.
An adjudication order confirming a demand under a show cause notice cannot stand where the authority fails to consider the taxpayer's replies and gives no cogent reasons for rejection. The High Court found complete non-application of mind because the order relied on an unexplained assumption that the matter was sub judice on merits, did not identify the supplies treated as taxable or tax-free after considering the circulars cited, and omitted discussion of all replies. The impugned order was quashed, with liberty to proceed afresh on the notice after considering all replies and granting a fresh hearing.
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