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...
Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided against him’ - Thus, Application filed under Rule 27 is admitted with additional grounds
Application under Rule 27 of the ITAT Rules, 1963 - additional grounds - Rule 27 clearly set out that the respondent ‘may support the order appealed against on any of the grounds decided against him’ - Thus, Application filed under Rule 27 is admitted with additional grounds
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