Jurisprudentiol – Tuesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Service Tax

Service Tax – Appeal – Stay – CESTAT granted stay in earlier two appeals of the assessee on same issue, but refuses total waiver of pre-deposit in third appeal - Tribunal has committed gross illegality in not maintaining uniformity and consistency in exercise of its judicial discretion: High Court

IF the earlier appeals filed are not being heard by the Tribunal and the petitioner has been required to file an appeal for the subsequent years assessment the petitioner cannot be made responsible and cannot be denied the similar benefits which were earlier granted to it in the earlier two appeals involving same question. In the absence of change in the circumstances, the Tribunal should have maintained the consistency and uniformity while exercising the judicial discretion and should not have taken a different view than the view it had already taken in the petitioner's two appeals involving identical issue that too by assigning the reasons that the earlier two appeals are pending since last two and one year.

Income Tax

Whether notice u/s 143(2) can command compliance only if it is issued in proforma ITNS 33? - NO, says ITAT

THE issue before the Tribunal is - Whether notice u/s 143(2) can command compliance only if it is issued in proforma ITNS-33 – Whether questionnaires amount to notice u/s 143(2). The verdict goes against the assessee.

Customs

Valuation - Customs authorities are bound by declaration of importer unless Revenue is able to demonstrate that invoice does not reflect correct value - matter remanded for re-examination – Supreme Court

IT has to be kept in mind that once the nature of goods has been misdeclared, the value declared on the imported goods becomes unacceptable. It does not in any way affect the legal position that the burden is on the Customs Authorities to establish the case of misdeclaration of goods or valuation or that the declared price did not reflect the true transaction value.

See our columns Tomorrow for the judgements