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...
HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of natural justice. The HC observed that Section 107(11) of the Act does not empower the Appellate Authority to remand the case for such violations, necessitating invoking writ jurisdiction under Article 226 of the Constitution.
HC allowed the petition. It held that non-granting of opportunity to cross-examine witnesses whose statements were relied upon by the Adjudicating Authority to impose penalty u/s 74(9) of the CGST Act violated principles of natural justice. The HC observed that Section 107(11) of the Act does not empower the Appellate Authority to remand the case for such violations, necessitating invoking writ jurisdiction under Article 226 of the Constitution.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
