Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Where recovery of a disputed demand was stayed under section 220(6), the High Court held that the Department could not adjust a later-year refund against that stayed demand. The adjustment was treated as illegal, arbitrary and perfunctory because the stay remained operative until disposal of the first appeal. The Court exercised writ jurisdiction to interfere and directed release of the refund computed under the intimation for the later assessment year, together with statutory interest under section 244A, within the time fixed by the Court.
Where recovery of a disputed demand was stayed under section 220(6), the High Court held that the Department could not adjust a later-year refund against that stayed demand. The adjustment was treated as illegal, arbitrary and perfunctory because the stay remained operative until disposal of the first appeal. The Court exercised writ jurisdiction to interfere and directed release of the refund computed under the intimation for the later assessment year, together with statutory interest under section 244A, within the time fixed by the Court.
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