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...
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Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the cash logistics business, registered under GST, regarding alleged discrepancies in returns for the assessment year 2017-2018. Despite the petitioner's response and an earlier order dropping proceedings, an assessment order was issued, leading to legal contention. - the High court ruled in favor of the petitioner, emphasizing procedural fairness and consistency in tax assessment proceedings.
Validity of assessment order - alleged discrepancies in returns filed by the petitioner - The case involved a challenge to an assessment order by a petitioner in the cash logistics business, registered under GST, regarding alleged discrepancies in returns for the assessment year 2017-2018. Despite the petitioner's response and an earlier order dropping proceedings, an assessment order was issued, leading to legal contention. - the High court ruled in favor of the petitioner, emphasizing procedural fairness and consistency in tax assessment proceedings.
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