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, in a challenge to a best-judgment assessment under s.62 of the GST Act, held that s.62(2) operates to deem any order under s.62(1) withdrawn where the registered person furnishes valid returns within 30 days of service of the assessment and pays the tax and late fee; compliance here meant the assessment dated 07.02.2024 is deemed withdrawn and cannot form the basis for tax collection. The writ petition was disposed of by setting aside the assessment dated 07.02.2024. The ruling also clarifies no requirement of separate intimation to the proper officer for the deeming clause to operate and leaves it open to the 2nd Respondent to initiate assessment steps if deemed necessary.
The HC, in a challenge to a best-judgment assessment under s.62 of the GST Act, held that s.62(2) operates to deem any order under s.62(1) withdrawn where the registered person furnishes valid returns within 30 days of service of the assessment and pays the tax and late fee; compliance here meant the assessment dated 07.02.2024 is deemed withdrawn and cannot form the basis for tax collection. The writ petition was disposed of by setting aside the assessment dated 07.02.2024. The ruling also clarifies no requirement of separate intimation to the proper officer for the deeming clause to operate and leaves it open to the 2nd Respondent to initiate assessment steps if deemed necessary.
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