Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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