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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Cancellation of GST registration of petitioner - appeal barred by limitation or not - appeal was filed after a period of four months - Noting the significance of proper service of notice, the High Court emphasized the mandatory prerequisites for triggering the limitation period, including a finding on the mode of service and recording satisfaction regarding communication to the concerned party. - The Court observed deficiencies in the impugned order, specifically its failure to address the mode of service of the order and lack of satisfaction. - Setting aside the impugned order, the Court remitted the matter to the appellate authority for fresh adjudication.
Cancellation of GST registration of petitioner - appeal barred by limitation or not - appeal was filed after a period of four months - Noting the significance of proper service of notice, the High Court emphasized the mandatory prerequisites for triggering the limitation period, including a finding on the mode of service and recording satisfaction regarding communication to the concerned party. - The Court observed deficiencies in the impugned order, specifically its failure to address the mode of service of the order and lack of satisfaction. - Setting aside the impugned order, the Court remitted the matter to the appellate authority for fresh adjudication.
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