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...
Condonation of delay in a GST appeal is discussed in the context of High Court decisions permitting consideration of a writ petition despite an objection that no statutory provision allowed condonation. The appellate order was set aside, the delayed appeal for the relevant tax period was restored, and the delay was condoned so that the appeal could be adjudicated on its merits. All substantive contentions were left open for determination in accordance with law.
Condonation of delay in a GST appeal is discussed in the context of High Court decisions permitting consideration of a writ petition despite an objection that no statutory provision allowed condonation. The appellate order was set aside, the delayed appeal for the relevant tax period was restored, and the delay was condoned so that the appeal could be adjudicated on its merits. All substantive contentions were left open for determination in accordance with law.
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