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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The Delhi High Court addressed a case involving a violation of principles of natural justice due to an ex-parte demand created under section 73 of the CGST Act, 2017. The petitioner failed to respond to a Show Cause Notice regarding excess claim of Input Tax Credit (ITC) and scrutiny of ITC availed. The court held that the impugned order was solely based on the lack of reply to the Show Cause Notice. As there was no Annexure-B provided by the Respondents, the court granted the petitioner an opportunity to respond to the Notice. Consequently, the order dated 12.12.2023 was set aside, and the Show Cause Notice was remitted to the Proper Officer for re-adjudication. The petition was disposed of through remand.
The Delhi High Court addressed a case involving a violation of principles of natural justice due to an ex-parte demand created under section 73 of the CGST Act, 2017. The petitioner failed to respond to a Show Cause Notice regarding excess claim of Input Tax Credit (ITC) and scrutiny of ITC availed. The court held that the impugned order was solely based on the lack of reply to the Show Cause Notice. As there was no Annexure-B provided by the Respondents, the court granted the petitioner an opportunity to respond to the Notice. Consequently, the order dated 12.12.2023 was set aside, and the Show Cause Notice was remitted to the Proper Officer for re-adjudication. The petition was disposed of through remand.
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