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...
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Writ jurisdiction remained available because the challenge went to the very competence of the officer who passed the GST adjudication order, and an alternative remedy does not bar interference where the impugned action is alleged to be without jurisdiction. Reading Section 2(91) of the CGST Act with Section 6 of the Union Territory GST Act, the HC held that a State tax officer can act as a proper officer only subject to notification issued on the Council's recommendation. As no such recommendation existed authorising the officer concerned, the adjudication was invalid and was quashed, with liberty to the competent authority to pass a fresh order in accordance with law.
Writ jurisdiction remained available because the challenge went to the very competence of the officer who passed the GST adjudication order, and an alternative remedy does not bar interference where the impugned action is alleged to be without jurisdiction. Reading Section 2(91) of the CGST Act with Section 6 of the Union Territory GST Act, the HC held that a State tax officer can act as a proper officer only subject to notification issued on the Council's recommendation. As no such recommendation existed authorising the officer concerned, the adjudication was invalid and was quashed, with liberty to the competent authority to pass a fresh order in accordance with law.
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