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...
Petitioner challenged the impugned order on grounds of violation of principles of natural justice, asserting unawareness of proceedings. Court observed petitioner's non-participation resulted from failure to monitor GST portal and respond to notices. To provide opportunity, impugned orders were set aside, matters remanded for reconsideration subject to condition that petitioner remits 10% of disputed tax demand for each relevant month within two weeks, and permitted to submit reply to show cause notice within same period. Petition disposed.
Petitioner challenged the impugned order on grounds of violation of principles of natural justice, asserting unawareness of proceedings. Court observed petitioner's non-participation resulted from failure to monitor GST portal and respond to notices. To provide opportunity, impugned orders were set aside, matters remanded for reconsideration subject to condition that petitioner remits 10% of disputed tax demand for each relevant month within two weeks, and permitted to submit reply to show cause notice within same period. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.