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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HC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appellate authority was directed to consider the potential appeal on its merits, providing sufficient opportunity to the petitioner without strict adherence to limitation periods. The dismissal was without costs, with connected miscellaneous petitions also being closed.
HC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appellate authority was directed to consider the potential appeal on its merits, providing sufficient opportunity to the petitioner without strict adherence to limitation periods. The dismissal was without costs, with connected miscellaneous petitions also being closed.
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