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 allows petition challenging blocking of electronic credit ledger under Rule 86A of CGST Rules. The court found the impugned order invalid due to lack of pre-decisional hearing and absence of cogent reasons. The order invoking Section 86A was quashed, directing immediate unblocking of the electronic credit ledger. Respondents retain liberty to proceed against petitioner in accordance with law. Petitioner mandated to appear before respondent on specified date, with automatic revival of proceedings if non-compliance occurs.
HC allows petition challenging blocking of electronic credit ledger under Rule 86A of CGST Rules. The court found the impugned order invalid due to lack of pre-decisional hearing and absence of cogent reasons. The order invoking Section 86A was quashed, directing immediate unblocking of the electronic credit ledger. Respondents retain liberty to proceed against petitioner in accordance with law. Petitioner mandated to appear before respondent on specified date, with automatic revival of proceedings if non-compliance occurs.
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