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...
The High Court examined a challenge against a notification issued by the Central Board of Indirect Taxes and Customs, questioning its validity u/s 168(A) of the CGST Act, 2017 due to lack of GST Council recommendation. The court found the notification prima facie inconsistent with the law, indicating potential failure of actions based on it. An assessment of force majeure applicability in light of GST Council meeting minutes was deemed necessary, with authorities given a chance to present their stance and evidence. Pending further notice, petitioners were granted interim protection against coercive measures based on the contested assessment order. Respondents were instructed to submit affidavits by a specified date for further proceedings.
The High Court examined a challenge against a notification issued by the Central Board of Indirect Taxes and Customs, questioning its validity u/s 168(A) of the CGST Act, 2017 due to lack of GST Council recommendation. The court found the notification prima facie inconsistent with the law, indicating potential failure of actions based on it. An assessment of force majeure applicability in light of GST Council meeting minutes was deemed necessary, with authorities given a chance to present their stance and evidence. Pending further notice, petitioners were granted interim protection against coercive measures based on the contested assessment order. Respondents were instructed to submit affidavits by a specified date for further proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
