CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
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...
The HC held that an alternative appellate remedy is not an absolute bar to writ jurisdiction where breach of natural justice is alleged. Refusal to supply unrelied documents and allow cross-examination, despite earlier directions in proceedings under the same show cause notice, vitiated the adjudication against four petitioners; their GST and Compensation Cess demands were quashed and the matters remanded for fresh adjudication with documents, replies, hearing and cross-examination. A fifth petition was dismissed because the petitioner had not appeared before the adjudicating authority or sought those procedural safeguards, though liberty was reserved to pursue the statutory remedy.
The HC held that an alternative appellate remedy is not an absolute bar to writ jurisdiction where breach of natural justice is alleged. Refusal to supply unrelied documents and allow cross-examination, despite earlier directions in proceedings under the same show cause notice, vitiated the adjudication against four petitioners; their GST and Compensation Cess demands were quashed and the matters remanded for fresh adjudication with documents, replies, hearing and cross-examination. A fifth petition was dismissed because the petitioner had not appeared before the adjudicating authority or sought those procedural safeguards, though liberty was reserved to pursue the statutory remedy.
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