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 High Court addressed delay in filing a GST appeal and held that, although the Appellate Authority remains bound by the limitation under the CGST/RGST Act, the explanation showed circumstances beyond the petitioner's control. It found that denying adjudication on merits in such circumstances would cause grave prejudice, so the delay was condoned and the appellate remedy was directed to be entertained on merits. The challenge to the validity of the notifications was not pressed and was left open.
The High Court addressed delay in filing a GST appeal and held that, although the Appellate Authority remains bound by the limitation under the CGST/RGST Act, the explanation showed circumstances beyond the petitioner's control. It found that denying adjudication on merits in such circumstances would cause grave prejudice, so the delay was condoned and the appellate remedy was directed to be entertained on merits. The challenge to the validity of the notifications was not pressed and was left open.
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