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 Punjab and Haryana High Court addressed the legal right of a Hindu Undivided Family (HUF) to challenge auction proceedings of properties owned by the HUF. The court held that the HUF had the legal standing to challenge the auction, rejecting objections raised by auction purchasers. The court found the auction proceedings null and void due to a fictitious tax demand and invoked the principle of lis pendens. It ruled that no rights were created in favor of auction purchasers who proceeded with knowledge of pending legal proceedings. The court ordered restoration of the properties to the HUF, declaring any subsequent transfers void. Income Tax Authorities were directed to refund auction proceeds with interest and pay costs to the petitioner. The court emphasized the need for a new interpretation of auction laws, citing relevant Supreme Court precedents. The judgment rendered the assessment order and interest demand null and void.
The Punjab and Haryana High Court addressed the legal right of a Hindu Undivided Family (HUF) to challenge auction proceedings of properties owned by the HUF. The court held that the HUF had the legal standing to challenge the auction, rejecting objections raised by auction purchasers. The court found the auction proceedings null and void due to a fictitious tax demand and invoked the principle of lis pendens. It ruled that no rights were created in favor of auction purchasers who proceeded with knowledge of pending legal proceedings. The court ordered restoration of the properties to the HUF, declaring any subsequent transfers void. Income Tax Authorities were directed to refund auction proceeds with interest and pay costs to the petitioner. The court emphasized the need for a new interpretation of auction laws, citing relevant Supreme Court precedents. The judgment rendered the assessment order and interest demand null and void.
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