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...
HC held that the invoice produced in favour of the petitioner and corroborative documentary evidence (wedding card) sufficiently established the legitimacy of the seized goods; the State/Department failed to impugn the invoice or the marriage fact. The December 31, 2018 Circular was held applicable; the detention and seizure could not be sustained. The impugned order dated July 9, 2025 was quashed and set aside. Authorities are directed to undertake the statutory exercise under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 within three weeks and to release the goods to the petitioner upon payment of the penalty prescribed under that provision. Petition disposed of.
HC held that the invoice produced in favour of the petitioner and corroborative documentary evidence (wedding card) sufficiently established the legitimacy of the seized goods; the State/Department failed to impugn the invoice or the marriage fact. The December 31, 2018 Circular was held applicable; the detention and seizure could not be sustained. The impugned order dated July 9, 2025 was quashed and set aside. Authorities are directed to undertake the statutory exercise under Section 129(1)(a) of the Uttar Pradesh Goods and Services Tax Act, 2017 within three weeks and to release the goods to the petitioner upon payment of the penalty prescribed under that provision. Petition disposed of.
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