Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Customs-duty liability arising from confiscation and redemption is distinct from the original Bill of Entry assessment. Statutory interest, where payable, cannot accrue before that consequential liability is determined in confiscation proceedings, although departmental delay does not by itself eliminate interest. Interest charged from the original assessment until adjudication was therefore unsustainable and requires recomputation from determination of liability, subject to reassessment and payments or appropriations. Limited writ review may remain available despite an appellate remedy where undisputed facts raise only the legal question of the period for consequential-interest computation and do not challenge classification, confiscation, redemption fine, or penalties.
Customs-duty liability arising from confiscation and redemption is distinct from the original Bill of Entry assessment. Statutory interest, where payable, cannot accrue before that consequential liability is determined in confiscation proceedings, although departmental delay does not by itself eliminate interest. Interest charged from the original assessment until adjudication was therefore unsustainable and requires recomputation from determination of liability, subject to reassessment and payments or appropriations. Limited writ review may remain available despite an appellate remedy where undisputed facts raise only the legal question of the period for consequential-interest computation and do not challenge classification, confiscation, redemption fine, or penalties.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
