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...
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HC ruled that voluntary payment made through Form GST DRC-03 constitutes valid pre-deposit for filing appeal against order-in-original, even though Form GST DRC-03A was introduced later. Following Circular No.224/18/2024-GST's clarification that DRC-03 payments shall be considered equivalent to DRC-03A pre-deposits, the Court set aside the rejection order dated 26.07.2024. The appeal was restored, with direction to consider the amount paid via DRC-03 as valid pre-deposit. The Court noted that despite multiple adjournments, authorities failed to verify the payment status, while funds remained in DRC-03. The petition was disposed of with instructions to accept the existing payment as legitimate pre-deposit for appeal purposes.
HC ruled that voluntary payment made through Form GST DRC-03 constitutes valid pre-deposit for filing appeal against order-in-original, even though Form GST DRC-03A was introduced later. Following Circular No.224/18/2024-GST's clarification that DRC-03 payments shall be considered equivalent to DRC-03A pre-deposits, the Court set aside the rejection order dated 26.07.2024. The appeal was restored, with direction to consider the amount paid via DRC-03 as valid pre-deposit. The Court noted that despite multiple adjournments, authorities failed to verify the payment status, while funds remained in DRC-03. The petition was disposed of with instructions to accept the existing payment as legitimate pre-deposit for appeal purposes.
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