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...
The High Court held that the revenue authorities committed grave illegality by not granting pre-decisional hearing to the appellants before blocking their Electronic Credit Ledger u/r 86A of CGST Rules, violating principles of natural justice. The Court observed that although Rule 86A doesn't expressly provide for pre-decisional hearing, it has to be read into the provision when serious civil consequences arise. The authorities passed orders solely based on communication from another officer without independently analyzing if Input Tax Credit was on account of fake invoices, which is impermissible. The orders lacked valid material constituting 'reasons to believe' and were passed on borrowed satisfaction, rendering them bald, vague, and unreasoned. Quashing the impugned orders, the Court allowed the appeals, holding that the mandatory requirements for invoking Rule 86A were not fulfilled by the revenue authorities.
The High Court held that the revenue authorities committed grave illegality by not granting pre-decisional hearing to the appellants before blocking their Electronic Credit Ledger u/r 86A of CGST Rules, violating principles of natural justice. The Court observed that although Rule 86A doesn't expressly provide for pre-decisional hearing, it has to be read into the provision when serious civil consequences arise. The authorities passed orders solely based on communication from another officer without independently analyzing if Input Tax Credit was on account of fake invoices, which is impermissible. The orders lacked valid material constituting 'reasons to believe' and were passed on borrowed satisfaction, rendering them bald, vague, and unreasoned. Quashing the impugned orders, the Court allowed the appeals, holding that the mandatory requirements for invoking Rule 86A were not fulfilled by the revenue authorities.
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