Mobile-phone electronic evidence failed to establish customs undervaluation, while duty survived on non-authentic origin certificates without importer...
Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
HC dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
HC dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
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