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...
Circular No.9 dated 24.05.2019 challenged - authority to delegate power of adjudication by circular contrary to Section 167 requiring notification - assessing authority being inspecting authority leading to conflict of interest. Court held circular traceable to Section 2(91), not Section 167, hence notification unnecessary for authorizing adjudication power. Reliance on Gujarat HC judgment rejecting similar challenge. Adjudication of factual disputes beyond Article 226 writ jurisdiction when alternative remedy available. Writ petition against Circular No.9 and assessment orders for 2017-18 to 2020-21 rejected. Petition disposed of.
Circular No.9 dated 24.05.2019 challenged - authority to delegate power of adjudication by circular contrary to Section 167 requiring notification - assessing authority being inspecting authority leading to conflict of interest. Court held circular traceable to Section 2(91), not Section 167, hence notification unnecessary for authorizing adjudication power. Reliance on Gujarat HC judgment rejecting similar challenge. Adjudication of factual disputes beyond Article 226 writ jurisdiction when alternative remedy available. Writ petition against Circular No.9 and assessment orders for 2017-18 to 2020-21 rejected. Petition disposed of.
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