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...
Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods - It is the settled position of law that this Court cannot interfere under Article 226 of the Constitution when there are disputed facts, especially in matters of taxation. Petitioner has an alternative and efficacious remedy under Section 107 of the CGST Act to prefer an appeal and therefore, no prejudice would be caused to the petitioner, even. - HC
Confiscation of goods - there was neither any delivery challan nor any invoice accompanying the goods - It is the settled position of law that this Court cannot interfere under Article 226 of the Constitution when there are disputed facts, especially in matters of taxation. Petitioner has an alternative and efficacious remedy under Section 107 of the CGST Act to prefer an appeal and therefore, no prejudice would be caused to the petitioner, even. - HC
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