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 allowed the petition challenging the adjudication order related to input tax credit under CGST/WBGST Act. The court set aside the existing order and directed the adjudicating authority to re-adjudicate the show-cause notice, taking into consideration the newly inserted sub-section (5) of Section 16, which was effective from 1st July, 2017. The decision follows the precedent established by Jharkhand HC and aligns with the Central Board of Indirect Taxes and Customs Notification No.22/2024, providing a special procedure for rectification of orders involving input tax credit contraventions.
HC allowed the petition challenging the adjudication order related to input tax credit under CGST/WBGST Act. The court set aside the existing order and directed the adjudicating authority to re-adjudicate the show-cause notice, taking into consideration the newly inserted sub-section (5) of Section 16, which was effective from 1st July, 2017. The decision follows the precedent established by Jharkhand HC and aligns with the Central Board of Indirect Taxes and Customs Notification No.22/2024, providing a special procedure for rectification of orders involving input tax credit contraventions.
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