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...
HC held that the challenge to Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Court directed the Adjudicating Authority to provide a personal hearing to the Petitioner, consider the previously filed reply to the Show Cause Notice, and issue a fresh reasoned order. The writ petition was disposed of, mandating procedural fairness and an opportunity to be heard in compliance with principles of natural justice.
HC held that the challenge to Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax shall be subject to the Supreme Court's pending decision in M/s HCCSEW-MEIL-AAG JV v. Assistant Commissioner of State Tax & Ors. The Court directed the Adjudicating Authority to provide a personal hearing to the Petitioner, consider the previously filed reply to the Show Cause Notice, and issue a fresh reasoned order. The writ petition was disposed of, mandating procedural fairness and an opportunity to be heard in compliance with principles of natural justice.
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