Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
HC dismissed the petition and directed respondents to release the imported goods only to the extent permissible under the Medical Textiles (Quality Control) Order, 01.01.2025, holding the Order's compliance relief applies exclusively to domestic manufacturers (including micro and small enterprises) certified by or having applied to the Bureau, and not to importers. The Court upheld a departmental clarification reiterating the manufacturer-centric scope, found no jurisdictional defect, breach of natural justice, or apparent error in the impugned adjudicatory order, and declined to exercise Article 226 discretion given availability of an alternative remedy. The petitioner may challenge the order before the CESTAT; time spent in the writ will be credited; petition dismissed.
HC dismissed the petition and directed respondents to release the imported goods only to the extent permissible under the Medical Textiles (Quality Control) Order, 01.01.2025, holding the Order's compliance relief applies exclusively to domestic manufacturers (including micro and small enterprises) certified by or having applied to the Bureau, and not to importers. The Court upheld a departmental clarification reiterating the manufacturer-centric scope, found no jurisdictional defect, breach of natural justice, or apparent error in the impugned adjudicatory order, and declined to exercise Article 226 discretion given availability of an alternative remedy. The petitioner may challenge the order before the CESTAT; time spent in the writ will be credited; petition dismissed.
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