Document Identification Number compliance renders TDS-default orders invalid where mandatory DIN requirements are breached and curative provision does...
Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Section 138B safeguards govern the use of statements recorded under customs law in adjudication. Third-party statements cannot be relied upon against a noticee where their makers were not examined in chief, as the statutory conditions for their admission have not been met. Penalty for dealing with goods liable to confiscation also requires independent evidence that the person consciously dealt with the goods and knew, or had reason to believe, that they were liable to confiscation. Mere allegations that a person was an intended recipient of seized gold do not establish the required knowledge; penalties imposed without such proof are unsustainable.
Section 138B safeguards govern the use of statements recorded under customs law in adjudication. Third-party statements cannot be relied upon against a noticee where their makers were not examined in chief, as the statutory conditions for their admission have not been met. Penalty for dealing with goods liable to confiscation also requires independent evidence that the person consciously dealt with the goods and knew, or had reason to believe, that they were liable to confiscation. Mere allegations that a person was an intended recipient of seized gold do not establish the required knowledge; penalties imposed without such proof are unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
