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...
The HC held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
The HC held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
