Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court declined to examine the merits of the challenge to the show cause notice and ex parte adjudication order, holding that the petitioner had already attempted to pursue the statutory appellate remedy and had made the required pre-deposit. As the appeal could not be uploaded on the portal because of a technical glitch, the Court directed the petitioner to file the appeal afresh under the proviso to Rule 108 of the CGST Rules, 2017, permitted all grounds to be raised before the appellate authority, and condoned the delay in filing. The writ petition was disposed of in favour of pursuing the statutory remedy.
The High Court declined to examine the merits of the challenge to the show cause notice and ex parte adjudication order, holding that the petitioner had already attempted to pursue the statutory appellate remedy and had made the required pre-deposit. As the appeal could not be uploaded on the portal because of a technical glitch, the Court directed the petitioner to file the appeal afresh under the proviso to Rule 108 of the CGST Rules, 2017, permitted all grounds to be raised before the appellate authority, and condoned the delay in filing. The writ petition was disposed of in favour of pursuing the statutory remedy.
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