Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The High Court set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
The High Court set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
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