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...
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
Maintainability of appeal - non-prosecution of the case - Request for adjournment, which cannot be accepted in virtual hearing - The case involved repeated requests for adjournment by the appellant's counsel during the hearing of an appeal. Despite statutory limitations and the Supreme Court's condemnation of the misuse of adjournments, the appellant's counsel persisted in seeking adjournments. As a result, the CESTAT dismissed the appeal for non-prosecution, emphasizing the importance of timely justice delivery and discouraging the practice of seeking repeated adjournments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
