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...
The court allowed the writ petition filed by the petitioner, quashing the impugned order dated 23.04.2024 passed by the Assistant Commissioner, State Tax, Sector-16, Kanpur Nagar. The petitioner was unaware of the issuance of the reminder and the passing of the orders, and could not appear before the authority or question the validity of the orders within the limitation period. Following the judgment in Ola Fleet Technologies Pvt. Ltd [2024 (7) TMI 1543 - Allahabad High Court], the court held that the petitioner was entitled to the benefit of doubt, as there was no material to reject the contention that the impugned order was not reflected under the "view notices and orders" tab. The court found that no useful purpose would be served by keeping the petition pending, calling for a counter affidavit, or relegating the petitioner to the available statutory remedy.
The court allowed the writ petition filed by the petitioner, quashing the impugned order dated 23.04.2024 passed by the Assistant Commissioner, State Tax, Sector-16, Kanpur Nagar. The petitioner was unaware of the issuance of the reminder and the passing of the orders, and could not appear before the authority or question the validity of the orders within the limitation period. Following the judgment in Ola Fleet Technologies Pvt. Ltd [2024 (7) TMI 1543 - Allahabad High Court], the court held that the petitioner was entitled to the benefit of doubt, as there was no material to reject the contention that the impugned order was not reflected under the "view notices and orders" tab. The court found that no useful purpose would be served by keeping the petition pending, calling for a counter affidavit, or relegating the petitioner to the available statutory remedy.
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