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 addressed the violation of principles of natural justice. The impugned order of assessment was not properly served on the petitioner, as it was merely uploaded on the common portal instead of being tendered or sent via RPAD. Consequently, the impugned order was set aside. The petitioner was directed to deposit 25% of the disputed tax within two weeks from receiving the order's copy. Upon complying, the impugned assessment order shall be treated as a show cause notice. The petitioner must submit objections within four weeks from receiving the order's copy, along with supporting documents. If objections are filed, the respondent shall consider them and pass orders in accordance with law after affording a reasonable opportunity of hearing to the petitioner.
The High Court addressed the violation of principles of natural justice. The impugned order of assessment was not properly served on the petitioner, as it was merely uploaded on the common portal instead of being tendered or sent via RPAD. Consequently, the impugned order was set aside. The petitioner was directed to deposit 25% of the disputed tax within two weeks from receiving the order's copy. Upon complying, the impugned assessment order shall be treated as a show cause notice. The petitioner must submit objections within four weeks from receiving the order's copy, along with supporting documents. If objections are filed, the respondent shall consider them and pass orders in accordance with law after affording a reasonable opportunity of hearing to the petitioner.
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