Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Natural justice justified writ interference where additional objections and supporting documents were refused in insolvency proceedings after the corporate debtor had filed its original reply. The Tribunal had power to receive subsequent pleadings with leave under the procedural rules, read with its inherent powers, and the refusal on the ground that no such provision existed was unsustainable. The short time for the original reply explained the later filing, and the alternative-remedy objection did not bar relief because the refusal was procedurally unfair. The impugned order was set aside and the Tribunal was directed to consider the additional objections and documents.
Natural justice justified writ interference where additional objections and supporting documents were refused in insolvency proceedings after the corporate debtor had filed its original reply. The Tribunal had power to receive subsequent pleadings with leave under the procedural rules, read with its inherent powers, and the refusal on the ground that no such provision existed was unsustainable. The short time for the original reply explained the later filing, and the alternative-remedy objection did not bar relief because the refusal was procedurally unfair. The impugned order was set aside and the Tribunal was directed to consider the additional objections and documents.
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