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 High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
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