Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Ex parte adjudication orders were set aside because the petitioner had not been given an effective opportunity to reply to the show cause notice. The HC accepted that the petitioner could place material before the authority, including the objection that two orders had been passed for the same tax period on the same ITC mismatch ground. The matter was remitted for fresh consideration from the stage of reply to the show cause notice, with all merits contentions left open, subject to payment of 10% of the tax demand under the specified annexures.
Ex parte adjudication orders were set aside because the petitioner had not been given an effective opportunity to reply to the show cause notice. The HC accepted that the petitioner could place material before the authority, including the objection that two orders had been passed for the same tax period on the same ITC mismatch ground. The matter was remitted for fresh consideration from the stage of reply to the show cause notice, with all merits contentions left open, subject to payment of 10% of the tax demand under the specified annexures.
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