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...
The HC addressed the petitioner's grievance regarding the pending petition for rectification filed under Section 161 of the GST Act. The court acknowledged that the petition had not been disposed of and held that directing the concerned CT & GST Officer to dispose of the petition would serve the ends of justice. The HC therefore ordered the officer to provide the petitioner an opportunity of hearing and to dispose of the rectification petition within four weeks from the date of receipt of the order. The petition before the HC was disposed of accordingly.
The HC addressed the petitioner's grievance regarding the pending petition for rectification filed under Section 161 of the GST Act. The court acknowledged that the petition had not been disposed of and held that directing the concerned CT & GST Officer to dispose of the petition would serve the ends of justice. The HC therefore ordered the officer to provide the petitioner an opportunity of hearing and to dispose of the rectification petition within four weeks from the date of receipt of the order. The petition before the HC was disposed of accordingly.
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