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 held that the appeal against the Additional Commissioner's order under Section 112 of UPGST Act, 2017, cannot be immediately adjudicated due to non-constitution of appellate tribunal. The penalty order is stayed, and seized goods shall be released subject to compliance with Rule 140 of CGST Rules, 2017. The previously deposited penalty amount shall be adjusted against security requirements. The modification application was allowed, providing interim relief to the petitioner pending tribunal formation.
HC held that the appeal against the Additional Commissioner's order under Section 112 of UPGST Act, 2017, cannot be immediately adjudicated due to non-constitution of appellate tribunal. The penalty order is stayed, and seized goods shall be released subject to compliance with Rule 140 of CGST Rules, 2017. The previously deposited penalty amount shall be adjusted against security requirements. The modification application was allowed, providing interim relief to the petitioner pending tribunal formation.
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