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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The Karnataka High Court disposed of the petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017, which was alleged to be violative of Articles 14, 19(1)(g), and 300A of the Constitution. The Court relied on its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others, where it held that in view of the amendment inserting Section 16(5), the petitioner should be given a reasonable opportunity and heard by the original authority, which should then proceed in accordance with law. Consequently, the present petition was allowed and disposed of in terms of the earlier judgment, directing the authorities to implement the provisions after granting a reasonable opportunity to the petitioner.
The Karnataka High Court disposed of the petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017, which was alleged to be violative of Articles 14, 19(1)(g), and 300A of the Constitution. The Court relied on its previous judgment in M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others, where it held that in view of the amendment inserting Section 16(5), the petitioner should be given a reasonable opportunity and heard by the original authority, which should then proceed in accordance with law. Consequently, the present petition was allowed and disposed of in terms of the earlier judgment, directing the authorities to implement the provisions after granting a reasonable opportunity to the petitioner.
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