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...
GST registration requires the registering authority to verify whether the applicant has legal possession of the business premises, without conducting a detailed adjudication of landlord-tenant disputes over the scope of lease rights. Lease documents permitting showroom operations, co-lessees' authorisation for a managing partner to form and operate a partnership firm, and landlords' own proceedings indicating the partner's possession may prima facie establish the firm's legal possession for registration purposes. Where a registration application lacks required supporting documents, a fresh application may be filed with those documents and must be considered in accordance with these principles within the stipulated period.
GST registration requires the registering authority to verify whether the applicant has legal possession of the business premises, without conducting a detailed adjudication of landlord-tenant disputes over the scope of lease rights. Lease documents permitting showroom operations, co-lessees' authorisation for a managing partner to form and operate a partnership firm, and landlords' own proceedings indicating the partner's possession may prima facie establish the firm's legal possession for registration purposes. Where a registration application lacks required supporting documents, a fresh application may be filed with those documents and must be considered in accordance with these principles within the stipulated period.
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