Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
A Customs Broker was not shown to have breached regulations 10(d), 10(e) or 10(n) of the 2018 Regulations. Regulation 10(d) only required advice to the client to comply with the Act and allied laws, and the authorization letter recorded that such advice had been given, so no further particulars were necessary. Regulation 10(e) was not violated because the exporter held a valid GST registration on the relevant export date, making the earlier cancellation immaterial. Regulation 10(n) also failed on the same basis, and the Tribunal noted that the Joint Commissioner had found no breach. The revocation of the licence and forfeiture of security were set aside, and restoration of the licence was directed.
A Customs Broker was not shown to have breached regulations 10(d), 10(e) or 10(n) of the 2018 Regulations. Regulation 10(d) only required advice to the client to comply with the Act and allied laws, and the authorization letter recorded that such advice had been given, so no further particulars were necessary. Regulation 10(e) was not violated because the exporter held a valid GST registration on the relevant export date, making the earlier cancellation immaterial. Regulation 10(n) also failed on the same basis, and the Tribunal noted that the Joint Commissioner had found no breach. The revocation of the licence and forfeiture of security were set aside, and restoration of the licence was directed.
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