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...
HC held that six show cause notices (SCN) issued between 2004-2011 were quashed due to violation of natural justice principles, stemming from inordinate and unexplained delay of 14-20 years in adjudication. The department's transfer of SCNs to call book without notifying the petitioner and justification of pending court decision were deemed inadequate. Despite relevant CESTAT decisions in 2007-2008, the department failed to proceed with adjudication. The court emphasized that such unjustifiable administrative delay warranted quashing of SCNs, following established precedents on inordinate delays in adjudication. Petition allowed with SCNs set aside.
HC held that six show cause notices (SCN) issued between 2004-2011 were quashed due to violation of natural justice principles, stemming from inordinate and unexplained delay of 14-20 years in adjudication. The department's transfer of SCNs to call book without notifying the petitioner and justification of pending court decision were deemed inadequate. Despite relevant CESTAT decisions in 2007-2008, the department failed to proceed with adjudication. The court emphasized that such unjustifiable administrative delay warranted quashing of SCNs, following established precedents on inordinate delays in adjudication. Petition allowed with SCNs set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
