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...
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...
Availability of an efficacious GST appellate remedy limits recourse to writ jurisdiction against penalty proceedings and appellate orders. Where the GST Tribunal has appointed Presiding Officers and an appeal may be filed within the permitted time, challenges alleging breach of natural justice or lack of competence of the show-cause issuing officer should be examined by the Tribunal where they depend on disputed facts and documents. Writ jurisdiction cannot be used to bypass the statutory pre-deposit requirement, particularly because the specialised Tribunal includes judicial and technical members. The writ petition was dismissed, with liberty to pursue the statutory appeal, and the merits of the penalty challenge were not adjudicated.
Availability of an efficacious GST appellate remedy limits recourse to writ jurisdiction against penalty proceedings and appellate orders. Where the GST Tribunal has appointed Presiding Officers and an appeal may be filed within the permitted time, challenges alleging breach of natural justice or lack of competence of the show-cause issuing officer should be examined by the Tribunal where they depend on disputed facts and documents. Writ jurisdiction cannot be used to bypass the statutory pre-deposit requirement, particularly because the specialised Tribunal includes judicial and technical members. The writ petition was dismissed, with liberty to pursue the statutory appeal, and the merits of the penalty challenge were not adjudicated.
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