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 determined that the petitioner failed to demonstrate procedural irregularities in tax credit proceedings. Despite claims of inadequate document disclosure, the court found all Relied Upon Documents were properly supplied and adequate hearing opportunities provided. The court rejected allegations of natural justice violations, noting the petitioner's deliberate non-participation in adjudication proceedings. The ruling directed the petitioner to pursue remedies under Section 107 of CGST Act, affirming the original order's validity. Cash seizure was not upheld as the CGST Act does not categorize cash as "goods". Petition was ultimately disposed of, maintaining the original administrative order's substantive findings.
HC determined that the petitioner failed to demonstrate procedural irregularities in tax credit proceedings. Despite claims of inadequate document disclosure, the court found all Relied Upon Documents were properly supplied and adequate hearing opportunities provided. The court rejected allegations of natural justice violations, noting the petitioner's deliberate non-participation in adjudication proceedings. The ruling directed the petitioner to pursue remedies under Section 107 of CGST Act, affirming the original order's validity. Cash seizure was not upheld as the CGST Act does not categorize cash as "goods". Petition was ultimately disposed of, maintaining the original administrative order's substantive findings.
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