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 found a violation of principles of natural justice as the notices were uploaded on the "view additional notices and orders" tab of the GST portal, and the petitioner was unaware of the proceedings. The impugned order pertained to discrepancies between the petitioner's GSTR-3B return, auto-populated GSTR-2A, and reconciliation of turnover as per the Income Tax return and GSTR-3B return. The tax proposal was confirmed due to the petitioner's failure to reply to the show cause notice. Considering these circumstances, the High Court set aside the impugned order dated 9-8-2023 on the condition that the petitioner remits 10% of the disputed tax demand within two weeks and submits a reply to the show cause notice within the same period. The petition was disposed of accordingly.
The High Court found a violation of principles of natural justice as the notices were uploaded on the "view additional notices and orders" tab of the GST portal, and the petitioner was unaware of the proceedings. The impugned order pertained to discrepancies between the petitioner's GSTR-3B return, auto-populated GSTR-2A, and reconciliation of turnover as per the Income Tax return and GSTR-3B return. The tax proposal was confirmed due to the petitioner's failure to reply to the show cause notice. Considering these circumstances, the High Court set aside the impugned order dated 9-8-2023 on the condition that the petitioner remits 10% of the disputed tax demand within two weeks and submits a reply to the show cause notice within the same period. The petition was disposed of accordingly.
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