Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
HC held that service tax liability cannot be inferred from Form 26AS alone; tax must rest on a statutory basis and a proper assessment under the Finance Act, 1994. Because the adjudicating authority relied on income-tax data without determining whether the receipts were taxable or exempt healthcare receipts, the demand was unsustainable. It also held that the extended limitation under the proviso to section 73(1) requires the statutory preconditions, including a clear finding of wilful intent to evade tax; mere non-filing of returns or non-production of documents was insufficient, so the notice and adjudication lacked jurisdiction. The writ was maintainable despite an alternative remedy, and the show cause notice, order-in-original, interest and penalties were quashed.
HC held that service tax liability cannot be inferred from Form 26AS alone; tax must rest on a statutory basis and a proper assessment under the Finance Act, 1994. Because the adjudicating authority relied on income-tax data without determining whether the receipts were taxable or exempt healthcare receipts, the demand was unsustainable. It also held that the extended limitation under the proviso to section 73(1) requires the statutory preconditions, including a clear finding of wilful intent to evade tax; mere non-filing of returns or non-production of documents was insufficient, so the notice and adjudication lacked jurisdiction. The writ was maintainable despite an alternative remedy, and the show cause notice, order-in-original, interest and penalties were quashed.
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