Just as levy of taxes is an attribute of sovereign power, ...

Government's Dual Role: Tax Levying as a Right and Dispute Adjudication as a Duty Must Ensure Reasonableness.

February 10, 2014

Case Laws Service Tax HC

Just as levy of taxes is an attribute of sovereign power, adjudication of disputes is equally an important attribute of the same species. - The only difference is while the former partakes the character of the right of the sovereign Government, the latter is in the form of its duty. Unless it is tempered with an element of reasonableness, the adjudicatory mechanism is prone to be just an eye-wash - HC

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Just as levy of taxes is an attribute of sovereign power, ...

Government's Dual Role: Tax Levying as a Right and Dispute Adjudication as a Duty Must Ensure Reasonableness.

February 10, 2014

Case Laws Service Tax HC

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