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...
HC found violation of natural justice principles in ex-parte tax liability order. The court held that the petitioner was not properly served with show cause notice and lacked opportunity to present defense. Applying precedent from similar cases, HC directed the impugned order be treated as a notice under Section 73 of GST Act, 2017, enabling the petitioner to submit objections and supporting documents before the assessing officer. The court disposed of the petition with instructions for the authority to review and pass a fresh order after considering the petitioner's submissions.
HC found violation of natural justice principles in ex-parte tax liability order. The court held that the petitioner was not properly served with show cause notice and lacked opportunity to present defense. Applying precedent from similar cases, HC directed the impugned order be treated as a notice under Section 73 of GST Act, 2017, enabling the petitioner to submit objections and supporting documents before the assessing officer. The court disposed of the petition with instructions for the authority to review and pass a fresh order after considering the petitioner's submissions.
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