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...
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The SC dismissed the Special Leave Petition, affirming the High Court's directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination regarding allegations of evasion of GST through bogus invoices from non-existent or non-operational firms. The High Court's decision to entertain the appeal on merits, notwithstanding limitation grounds, was upheld. Consequently, the petitioners' challenge was deemed premature and non-maintainable before the SC, mandating adherence to the appellate process prescribed by law.
The SC dismissed the Special Leave Petition, affirming the High Court's directive that the petitioners must pursue their statutory appeal within 30 days, accompanied by the requisite pre-deposit. The Court emphasized the availability of an alternative remedy and underscored the principles of natural justice, noting the absence of an opportunity for cross-examination regarding allegations of evasion of GST through bogus invoices from non-existent or non-operational firms. The High Court's decision to entertain the appeal on merits, notwithstanding limitation grounds, was upheld. Consequently, the petitioners' challenge was deemed premature and non-maintainable before the SC, mandating adherence to the appellate process prescribed by law.
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