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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...
The HC quashed two provisional attachment orders issued under s.83 CGST against the petitioner for lack of a reasoned opinion and absence of proceedings under s.74, holding the attachment notices arbitrary and without legal basis. The court directed immediate release of the attached bank accounts within 48 hours. As to the blocked electronic credit ledger, the HC ordered the revenue to consider the petitioner's reply, afford a personal hearing and pass a reasoned order in accordance with law within two weeks. The writ petition was disposed of on these terms.
The HC quashed two provisional attachment orders issued under s.83 CGST against the petitioner for lack of a reasoned opinion and absence of proceedings under s.74, holding the attachment notices arbitrary and without legal basis. The court directed immediate release of the attached bank accounts within 48 hours. As to the blocked electronic credit ledger, the HC ordered the revenue to consider the petitioner's reply, afford a personal hearing and pass a reasoned order in accordance with law within two weeks. The writ petition was disposed of on these terms.
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