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...
The licence agreement is a binding contract whose express terms require timely payment of licence fee, GST and interest; the petitioner breached those obligations by accruing substantial arrears, and the court treated the GST obligation as a statutory levy not excluded by the contract-consequence: petitioner's confusion on GST rejected. The existence of an in contract dispute resolution/alternative remedy led the court to decline exercise of extraordinary writ jurisdiction under Article 226 and dispose of the writ petition, while permitting the petitioner to pursue remedies provided in the agreement.
The licence agreement is a binding contract whose express terms require timely payment of licence fee, GST and interest; the petitioner breached those obligations by accruing substantial arrears, and the court treated the GST obligation as a statutory levy not excluded by the contract-consequence: petitioner's confusion on GST rejected. The existence of an in contract dispute resolution/alternative remedy led the court to decline exercise of extraordinary writ jurisdiction under Article 226 and dispose of the writ petition, while permitting the petitioner to pursue remedies provided in the agreement.
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