Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Service of a show cause notice by affixation is valid only when the prescribed alternative modes are not practicable and that impracticability is first recorded; absent such declaration, service is invalid and any demand founded on it is illegal. Recovery of tax before expiry of the statutory three-month payment period is permissible only where the proper officer records written reasons under the proviso for immediate action in the interest of revenue; recovery from the electronic ledger on the same day as the demand order, without recorded reasons, was therefore illegal. The demand order was set aside, refund was directed, and liberty was reserved to proceed afresh in accordance with law.
Service of a show cause notice by affixation is valid only when the prescribed alternative modes are not practicable and that impracticability is first recorded; absent such declaration, service is invalid and any demand founded on it is illegal. Recovery of tax before expiry of the statutory three-month payment period is permissible only where the proper officer records written reasons under the proviso for immediate action in the interest of revenue; recovery from the electronic ledger on the same day as the demand order, without recorded reasons, was therefore illegal. The demand order was set aside, refund was directed, and liberty was reserved to proceed afresh in accordance with law.
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