Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
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Interlocutory relief under Rule 29 is contemplated only in a pending appeal. Where a statutory appeal remains under scrutiny and is not registered, stay or early-hearing relief cannot receive substantive consideration. Urgency may instead justify expedited scrutiny, subject to procedural compliance. Once deficiencies are cleared and the appeal is registered, the interlocutory application may be tagged to it and placed before the Bench for consideration.
Interlocutory relief under Rule 29 is contemplated only in a pending appeal. Where a statutory appeal remains under scrutiny and is not registered, stay or early-hearing relief cannot receive substantive consideration. Urgency may instead justify expedited scrutiny, subject to procedural compliance. Once deficiencies are cleared and the appeal is registered, the interlocutory application may be tagged to it and placed before the Bench for consideration.
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