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...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Customs exemption amendments cannot be applied to imported second-hand specialised equipment handed to the first carrier before the amendment took effect, where multimodal transport is recognised under the Customs Act. A request for provisional release must therefore be considered under Section 110A and cannot be refused merely by relying on the subsequent amendment. Earlier directions concerning provisional release of similar goods remain applicable where no distinguishing feature exists. Upon compliance with lawful conditions, the goods are to be provisionally released pending adjudication.
Customs exemption amendments cannot be applied to imported second-hand specialised equipment handed to the first carrier before the amendment took effect, where multimodal transport is recognised under the Customs Act. A request for provisional release must therefore be considered under Section 110A and cannot be refused merely by relying on the subsequent amendment. Earlier directions concerning provisional release of similar goods remain applicable where no distinguishing feature exists. Upon compliance with lawful conditions, the goods are to be provisionally released pending adjudication.
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