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...
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...
A GST show cause notice described only as system generated, without naming or identifying the office of the issuing authority, was held invalid because statutory power to issue notice vests in the competent officer, not in the system. An advisory on notices or orders without digital signatures could not cure that defect. Since the notice was dehors the Act and Rules, the consequential order cancelling GST registration could not survive, and the cancellation order was quashed.
A GST show cause notice described only as system generated, without naming or identifying the office of the issuing authority, was held invalid because statutory power to issue notice vests in the competent officer, not in the system. An advisory on notices or orders without digital signatures could not cure that defect. Since the notice was dehors the Act and Rules, the consequential order cancelling GST registration could not survive, and the cancellation order was quashed.
Note: It is a system-generated summary and is for quick reference only.
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