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...
Challenge to confirmation of GST tax demand with interest and penalty on the ground that the adjudication proceeded without a reply to the show-cause notice. The court held that where the taxpayer asserted bona fide and unavoidable reasons constituting sufficient cause for not filing a reply, a justice-oriented approach warranted one further opportunity to contest on merits; accordingly, the adjudication order under s.73 and the appellate order under s.107 were set aside and the matter was remitted for fresh consideration from the stage of filing reply to the show-cause notice, subject to payment of costs to the Legal Services Authority. - HC
Challenge to confirmation of GST tax demand with interest and penalty on the ground that the adjudication proceeded without a reply to the show-cause notice. The court held that where the taxpayer asserted bona fide and unavoidable reasons constituting sufficient cause for not filing a reply, a justice-oriented approach warranted one further opportunity to contest on merits; accordingly, the adjudication order under s.73 and the appellate order under s.107 were set aside and the matter was remitted for fresh consideration from the stage of filing reply to the show-cause notice, subject to payment of costs to the Legal Services Authority. - HC
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