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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Page of 4784
Press 'Enter' after typing page number.
61 to 80 of 95673 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different subject matters, and res judicata applies only when an issue has been necessarily decided, including by necessary implication; no such prior adjudication was shown. The writ was dismissed, with liberty to file a reply to the impugned notice within 30 days. - HC
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different subject matters, and res judicata applies only when an issue has been necessarily decided, including by necessary implication; no such prior adjudication was shown. The writ was dismissed, with liberty to file a reply to the impugned notice within 30 days. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
