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 ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and ultra vires to the provisions of the CGST Act, 2017 and AGST Act, 2017. Following the precedent established in M/s. Bhatter Traders, which involved pari materia issues, the Court disposed of the writ petition in favor of the petitioner. The judgment effectively invalidates the respondent authorities' power to levy and collect such cess in the GST regime, rendering their actions unlawful and establishing grounds for the petitioner's refund claim.
The HC ruled that collection of cess by respondent authorities under the Assam Agricultural Produce Market Act, 1972 post-GST implementation was unconstitutional and ultra vires to the provisions of the CGST Act, 2017 and AGST Act, 2017. Following the precedent established in M/s. Bhatter Traders, which involved pari materia issues, the Court disposed of the writ petition in favor of the petitioner. The judgment effectively invalidates the respondent authorities' power to levy and collect such cess in the GST regime, rendering their actions unlawful and establishing grounds for the petitioner's refund claim.
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