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...
Exemption u/s 11 - rejection of its application filed u/s 12 A(1)(ac)(iv) - Since there is no dispute regarding the fact that the assessee is still holding registration under section 12A of the Act, therefore, the issue of the validity of rejection of assessee's application u/s 12A(1)(ac)(iv) of the Act becomes solely academic in the facts of the present case.The grounds raised by the assessee are rendered academic in nature and therefore, are dismissed as infructuous. - AT
Exemption u/s 11 - rejection of its application filed u/s 12 A(1)(ac)(iv) - Since there is no dispute regarding the fact that the assessee is still holding registration under section 12A of the Act, therefore, the issue of the validity of rejection of assessee's application u/s 12A(1)(ac)(iv) of the Act becomes solely academic in the facts of the present case.The grounds raised by the assessee are rendered academic in nature and therefore, are dismissed as infructuous. - AT
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