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 quashed and set aside the impugned order dated 23.12.2024, which retrospectively cancelled the GST registration of the petitioner's vendors for alleged ineligible ITC availment under Section 16(2) of the GST Act. The order was held untenable due to non-consideration of the petitioner's replies and supporting documents, constituting a breach of natural justice. The matter was remanded to respondent No. 2 for a fresh de novo adjudication, mandating consideration of the petitioner's submissions dated 8.8.2024 and affording an opportunity for hearing if requested. The fresh order is to be passed within 12 weeks from receipt of the judgment. The petition was allowed solely on grounds of procedural infirmity without adjudicating the substantive GST issues.
The HC quashed and set aside the impugned order dated 23.12.2024, which retrospectively cancelled the GST registration of the petitioner's vendors for alleged ineligible ITC availment under Section 16(2) of the GST Act. The order was held untenable due to non-consideration of the petitioner's replies and supporting documents, constituting a breach of natural justice. The matter was remanded to respondent No. 2 for a fresh de novo adjudication, mandating consideration of the petitioner's submissions dated 8.8.2024 and affording an opportunity for hearing if requested. The fresh order is to be passed within 12 weeks from receipt of the judgment. The petition was allowed solely on grounds of procedural infirmity without adjudicating the substantive GST issues.
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