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...
Rejection of Tender application - GST clearance certificate - Petitioner can only be expected to comply with the conditions stipulated in the tender notification and in case the respondents require that tender application should be accompanied with month-wise GST Clearance Certificate, then the said condition should have been reflected in the tender notification itself - In the absence of such condition in the tender application, the action of the respondents in rejecting the tender application/technical bid of the petitioner is arbitrary, contrary to the tender notification and requires to be set aside
Rejection of Tender application - GST clearance certificate - Petitioner can only be expected to comply with the conditions stipulated in the tender notification and in case the respondents require that tender application should be accompanied with month-wise GST Clearance Certificate, then the said condition should have been reflected in the tender notification itself - In the absence of such condition in the tender application, the action of the respondents in rejecting the tender application/technical bid of the petitioner is arbitrary, contrary to the tender notification and requires to be set aside
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