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...
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The HC dismissed the petition for lack of maintainability, holding the statutory appellate remedy under the C.G.S.T./W.B.G.S.T. Act, 2017 to be efficacious and exclusive; therefore the court declined to exercise discretionary jurisdiction to entertain the challenge to levy of tax, interest and penalty. The court affirmed refusal to permit the Appellant to bypass the appellate forum, noting the appellate authority can examine records, access relevant portals and afford an effective personal hearing. The petition was dismissed and the Appellant directed to file a statutory appeal before the appellate authority within 60 days from receipt of the server copy of this judgment; such appeal shall be entertained without reference to limitation, subject to compliance with other conditions.
The HC dismissed the petition for lack of maintainability, holding the statutory appellate remedy under the C.G.S.T./W.B.G.S.T. Act, 2017 to be efficacious and exclusive; therefore the court declined to exercise discretionary jurisdiction to entertain the challenge to levy of tax, interest and penalty. The court affirmed refusal to permit the Appellant to bypass the appellate forum, noting the appellate authority can examine records, access relevant portals and afford an effective personal hearing. The petition was dismissed and the Appellant directed to file a statutory appeal before the appellate authority within 60 days from receipt of the server copy of this judgment; such appeal shall be entertained without reference to limitation, subject to compliance with other conditions.
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