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 HC held that once the petitioner has availed an alternate remedy of filing a substantive appeal, if the assessment order and notices u/ss 148A and 148 are contrary to Sections 151A and 151 as interpreted in Hexaware, the Appellate and Revisionary Authorities, being bound by the jurisdictional HC's decisions, must consider such legal position. The petitioner can raise contentions regarding the illegality of the Section 148 notice before these authorities in light of the Hexaware case. The impugned assessment order shall remain stayed till the Appellate or Revisionary Authority decides the proceedings. The petitioner shall pursue proceedings before CIT(A) against the assessment order and Revisionary Authority, raising contentions on the illegality of the Section 148 notice based on the HC's Hexaware decision.
The HC held that once the petitioner has availed an alternate remedy of filing a substantive appeal, if the assessment order and notices u/ss 148A and 148 are contrary to Sections 151A and 151 as interpreted in Hexaware, the Appellate and Revisionary Authorities, being bound by the jurisdictional HC's decisions, must consider such legal position. The petitioner can raise contentions regarding the illegality of the Section 148 notice before these authorities in light of the Hexaware case. The impugned assessment order shall remain stayed till the Appellate or Revisionary Authority decides the proceedings. The petitioner shall pursue proceedings before CIT(A) against the assessment order and Revisionary Authority, raising contentions on the illegality of the Section 148 notice based on the HC's Hexaware decision.
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