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...
Error in reporting debit notes caused mismatch of input tax credit because the GST portal matches only buyer-acknowledged credit notes in GSTR-1 and ignores seller-entered debit notes, despite tax having been admitted and paid on those debit notes; consequence-mismatch in GSTR-2A and reversal of electronic credit balance. Legal determination: where the discrepancy is revenue-neutral and arises from misclassification in GSTR-1, the revenue must permit rectification; consequence-respondents directed to reopen the portal for amendment of GSTR-1/GSTR-3B (or accept manual amendments) and the impugned order is quashed. - HC
Error in reporting debit notes caused mismatch of input tax credit because the GST portal matches only buyer-acknowledged credit notes in GSTR-1 and ignores seller-entered debit notes, despite tax having been admitted and paid on those debit notes; consequence-mismatch in GSTR-2A and reversal of electronic credit balance. Legal determination: where the discrepancy is revenue-neutral and arises from misclassification in GSTR-1, the revenue must permit rectification; consequence-respondents directed to reopen the portal for amendment of GSTR-1/GSTR-3B (or accept manual amendments) and the impugned order is quashed. - HC
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