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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The HC held that the petitioner's challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the circular predates the GST regime. Post 01.07.2017, issuance of SCNs must conform to the specific formats prescribed under GST law, namely Form GST DRC-01 or Form GST DRC-01A. The Court emphasized that adherence to these prescribed forms is mandatory, rendering the petitioner's reliance on the earlier circular irrelevant. Consequently, the HC found no merit in the petitioner's arguments regarding violation of natural justice principles due to SCN format and dismissed the petition.
The HC held that the petitioner's challenge to the Show Cause Notice (SCN) on grounds of non-compliance with a pre-GST circular was untenable, as the circular predates the GST regime. Post 01.07.2017, issuance of SCNs must conform to the specific formats prescribed under GST law, namely Form GST DRC-01 or Form GST DRC-01A. The Court emphasized that adherence to these prescribed forms is mandatory, rendering the petitioner's reliance on the earlier circular irrelevant. Consequently, the HC found no merit in the petitioner's arguments regarding violation of natural justice principles due to SCN format and dismissed the petition.
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