Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
A writ challenge to a CGST adjudication order was rejected as not maintainable because the dispute turned on disputed facts and factual inferences better suited to appellate scrutiny. The Court held that alternate remedy is not an absolute bar, but writ interference is confined to recognised exceptions such as lack of jurisdiction, breach of natural justice, fundamental rights, or vires challenge. No denial of hearing was made out, as notice, personal hearing and a reply had been given. At most, the impugned order involved an error in exercise of jurisdiction, remediable in appeal. Liberty to file the statutory appeal was granted, and time spent in writ proceedings was to be counted for limitation.
A writ challenge to a CGST adjudication order was rejected as not maintainable because the dispute turned on disputed facts and factual inferences better suited to appellate scrutiny. The Court held that alternate remedy is not an absolute bar, but writ interference is confined to recognised exceptions such as lack of jurisdiction, breach of natural justice, fundamental rights, or vires challenge. No denial of hearing was made out, as notice, personal hearing and a reply had been given. At most, the impugned order involved an error in exercise of jurisdiction, remediable in appeal. Liberty to file the statutory appeal was granted, and time spent in writ proceedings was to be counted for limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
