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...
Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under certain conditions. It directs the petitioner to remit 10% of the disputed tax demand and permits them to issue a reply to the show cause notice.
Violation of principles of natural justice - Non-service of SCN - The high court quashes the impugned assessment order and remands the matter for reconsideration under certain conditions. It directs the petitioner to remit 10% of the disputed tax demand and permits them to issue a reply to the show cause notice.
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