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...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Customs adjudication orders require challenges to determinations, related bank guarantees, and alleged adjudicatory delay to be pursued before the statutory appellate forum in the first instance. A direction to defer matters involving delay in adjudication does not extend to a writ where Orders-in-Original have already been issued; the dispute is no longer one concerning pending adjudication. Relief restraining finalisation of provisional assessments becomes infructuous after adjudication. In the absence of exceptional circumstances, writ jurisdiction cannot bypass the appellate remedy, and non-disclosure of a material prior adjudication order affects writ relief. The merits of the orders and consequences of alleged delay remain open before the appellate authority.
Customs adjudication orders require challenges to determinations, related bank guarantees, and alleged adjudicatory delay to be pursued before the statutory appellate forum in the first instance. A direction to defer matters involving delay in adjudication does not extend to a writ where Orders-in-Original have already been issued; the dispute is no longer one concerning pending adjudication. Relief restraining finalisation of provisional assessments becomes infructuous after adjudication. In the absence of exceptional circumstances, writ jurisdiction cannot bypass the appellate remedy, and non-disclosure of a material prior adjudication order affects writ relief. The merits of the orders and consequences of alleged delay remain open before the appellate authority.
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