Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
An ex parte assessment was challenged on the ground that it was passed without a reply to the show cause notice. The HC noted that, in light of the earlier decision in Ms. Kandan Hardware Mart, the petitioner had no case on liability to pay late fee. As the petitioner consented to deposit 25% of the disputed tax and the entire late fee, and to file a reply with supporting documents, the Court accepted that course, treated the assessment order as an addendum to the show cause notice, and remitted the matter for fresh consideration on merits. If the deposits are not made within the time fixed, recovery may proceed in accordance with law.
An ex parte assessment was challenged on the ground that it was passed without a reply to the show cause notice. The HC noted that, in light of the earlier decision in Ms. Kandan Hardware Mart, the petitioner had no case on liability to pay late fee. As the petitioner consented to deposit 25% of the disputed tax and the entire late fee, and to file a reply with supporting documents, the Court accepted that course, treated the assessment order as an addendum to the show cause notice, and remitted the matter for fresh consideration on merits. If the deposits are not made within the time fixed, recovery may proceed in accordance with law.
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