Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
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