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...
The court set aside the impugned order pertaining to tax demand arising from mismatch between GSTR 3B returns and auto-populated GSTR 2A, subject to petitioner remitting 10% of disputed tax demand and submitting reply to show cause notice within two weeks. The order was passed without considering petitioner's objections, necessitating opportunity to contest demand on merits.
The court set aside the impugned order pertaining to tax demand arising from mismatch between GSTR 3B returns and auto-populated GSTR 2A, subject to petitioner remitting 10% of disputed tax demand and submitting reply to show cause notice within two weeks. The order was passed without considering petitioner's objections, necessitating opportunity to contest demand on merits.
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