Production of additional documents - The approach of the learned ...

Case Laws Customs

June 15, 2019

Production of additional documents - The approach of the learned authorities below as well as the learned Tribunal has been narrow and pedantic. - They could not take a hyper technical view in the matter.

View Source

← Previous Next →

Production of additional documents - The approach of the learned ...

Case Laws Customs

June 15, 2019

You may also like:

CIRP - Admissibility of two additional documents - The Appellate Tribunal analyzed the timing of the documents in question. It noted that the arbitration petition and...

Levy of penalty for delay in Submission of Documents - finalization of the provisional assessments - The Tribunal acknowledged the delay in document submission but noted...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

Prosecution u/s 276-C(1) & 277 - revenue sought additional witness and additional documents - there is no basis to come to a conclusion that respondent (revenue) is...

Violation of judicial discipline - The Additional Director of DRI and the adjudicating authority effectively said that the Tribunal was not correct. If it be their...

SEZ unit - refund claim - appellants were careless in not producing the documents related to export - Original Authority directed to examine the additional documents...

Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed...

CIRP - the debt of the Respondents was declared as Financial Debt - Though the learned Counsel for the Appellants would contend that the Adjudicating Authority lacks...

Detention order quashed due to non-supply of crucial documents relied upon by detaining authority, violating detenu's right to make effective representation under...

The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

Validity of remanding the matter to the Assessing Authority - the first appellate authority has adjudicated the controversy on merits and therefore, the tribunal, which...

Impugned order set aside, matter remitted back to Assessing Officer for fresh consideration. Assessing Officer rejected claim based on Tax Audit Report not being duly...

Validity of order of passed by the Revisional authority - The respondent authorities acting as quasi judiciary authority by invoking the power under statute are expected...

The Appellate Tribunal considered an ex-parte assessment u/s 144 and an application for additional evidence. The Tribunal held that since the assessment was completed...

Seizure of documents - proceeding under Section 70 of the OGST Act - grievance of the petitioner is that, since the documents called for by the OGST Authority has been...

Quick Updates: