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 quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the petitioner an opportunity for personal hearing, violating principles of natural justice. The court noted that state tax authorities continue to conduct proceedings in disregard of mandatory statutory provisions, resulting in potential revenue loss. Despite previous directions in M/s. Godavari Commodities Limited (2022) instructing the Commissioner to issue guidelines on proper procedures, compliance was lacking. The court allowed both writ petitions with costs, quashing the impugned adjudication orders dated 05.06.2024 and 10.07.2024, and remanded the matter for fresh consideration following proper procedure.
The HC quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the petitioner an opportunity for personal hearing, violating principles of natural justice. The court noted that state tax authorities continue to conduct proceedings in disregard of mandatory statutory provisions, resulting in potential revenue loss. Despite previous directions in M/s. Godavari Commodities Limited (2022) instructing the Commissioner to issue guidelines on proper procedures, compliance was lacking. The court allowed both writ petitions with costs, quashing the impugned adjudication orders dated 05.06.2024 and 10.07.2024, and remanded the matter for fresh consideration following proper procedure.
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