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...
A refund rejection must be supported by a reasoned and speaking order that deals with the taxpayer's material submissions; where the authority records no specific finding and ignores the reply, the rejection is vitiated for lack of application of mind. The High Court set aside the impugned refund order and corrigendum concerning unutilized input tax credit, and remanded the matter for fresh adjudication after issuance of a fresh show cause notice and grant of personal hearing. It also held that the subsequent notices for earlier financial years had been issued without considering the petitioner's submissions, so those notices were directed to be decided de novo, with the merits left open.
A refund rejection must be supported by a reasoned and speaking order that deals with the taxpayer's material submissions; where the authority records no specific finding and ignores the reply, the rejection is vitiated for lack of application of mind. The High Court set aside the impugned refund order and corrigendum concerning unutilized input tax credit, and remanded the matter for fresh adjudication after issuance of a fresh show cause notice and grant of personal hearing. It also held that the subsequent notices for earlier financial years had been issued without considering the petitioner's submissions, so those notices were directed to be decided de novo, with the merits left open.
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