Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    E-filing system failure permits exclusion of affected time in insolvency appeals, preventing tribunal technology defects from defeating timely filings...
    Provident-fund dues outside insolvency waterfall require payment with interest, while damages discretion awaits larger-Bench review.
    Pre-existing disputes over outcome-based professional fees can bar Section 9 insolvency proceedings where contractual entitlement requires investigati...
    Statutory omission does not erase earlier FEMA contraventions; delayed foreign-investment reporting attracts civil penalties without proving intent.
    Corresponding scheduled offences preserve money-laundering jurisdiction despite repeal of the central corruption provision where conduct remains cover...
    Self-help vehicle repossession requires prior notice and fair procedure; arbitrary recovery can trigger restorative and compensatory relief.
    Form No. 98 reporting introduces mandatory online registration, digital filing, corrections, deletion statements, and information security controls.
    Clearing corporation recognition renewal subjects NSE Clearing Limited to continuing regulatory conditions throughout its renewed operating term.
    Stock exchange recognition renewal permits continued securities contracts operations subject to ongoing regulatory conditions for one year.
    Customs tariff values for edible oils, metals and areca nuts are substituted for import valuation
    Supplier tax payment is a substantive ITC condition, requiring reversal for default but permitting re-availment after payment.
    Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos.
    GST writ challenges requiring factual ITC verification must proceed on appeal, while central enforcement may investigate State-assigned taxpayers.
    Common GST adjudication jurisdiction permits notification-based allocation; highest-demand selection leaves merits issues to statutory appeal.
    Electronic authentication of GST notices determines validity; unsigned adjudication orders lack legal existence, permitting writ relief despite appell...
    GST show cause notice timing follows calendar-month intervals, while ex parte adjudication may permit a conditional reply opportunity.
    Adjustment of recovered electronic credit can satisfy GST appellate pre-deposit, restoring an appeal for merits determination.
    Section 129(3) notice deadline: a one-day delay invalidates GST detention and penalty proceedings for breach of mandatory timeline.
    Parallel GST adjudication cannot continue under Section 74 after Section 73 adjudication, while ex parte orders require reconsideration.
    Parallel GST proceedings are barred when State adjudication begins first; separate orders require a meaningful chance to respond.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Article 226 writ jurisdiction does not ordinarily permit a party...

Writ jurisdiction cannot bypass customs appellate limits where natural-justice claims require factual determination through the statutory appeal process.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs September 5, 2026 Case Laws HC
Article 226 writ jurisdiction does not ordinarily permit a party to bypass an efficacious customs appellate remedy or its statutory limitation period. Allegations of coercion, waiver of written notice or personal hearing, service of the adjudication order, and procedural non-compliance may require factual determination in the statutory appeal unless they establish a patent jurisdictional defect or clear denial of natural justice. Substantial delay in invoking writ jurisdiction further weighs against intervention. A delayed customs writ was dismissed, with confiscation, penalty, and the evidentiary effect of relevant documents left open for determination by the competent appellate forum.

Topics

Acts Income Tax