Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Service tax demand based solely on Form 26AS was unsustainable because taxability had to be determined from the statute, relevant records and exemption materials, not inferred from third-party information. The Court held that the authorities failed to examine the plea that the receipts related to government works contracts covered by exemption and therefore did not establish any taxable liability under the Finance Act, 1994. It also held that the extended limitation period could be invoked only on the statutory grounds of fraud, suppression or intent to evade, none of which were properly found. The writ petition was maintainable despite an alternative appeal remedy because the impugned proceedings suffered from jurisdictional error and patent legal infirmity, and the demand, interest and penalty were quashed.
Service tax demand based solely on Form 26AS was unsustainable because taxability had to be determined from the statute, relevant records and exemption materials, not inferred from third-party information. The Court held that the authorities failed to examine the plea that the receipts related to government works contracts covered by exemption and therefore did not establish any taxable liability under the Finance Act, 1994. It also held that the extended limitation period could be invoked only on the statutory grounds of fraud, suppression or intent to evade, none of which were properly found. The writ petition was maintainable despite an alternative appeal remedy because the impugned proceedings suffered from jurisdictional error and patent legal infirmity, and the demand, interest and penalty were quashed.
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