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...
A writ petition challenging a GST appellate order was not entertained because an effective statutory appeal before the now-functioning GST Appellate Tribunal was available. The Court held that writ jurisdiction should ordinarily not be used where a specialised remedy exists, especially when the petitioner's objections concerned GST issues suited to the Tribunal's examination. No exception applied: there was no challenge to the statute's vires, no lack of jurisdiction, and no violation of natural justice because the petitioner had participated and filed a reply. The petitioner was relegated to the appellate remedy, with interim protection continued until the Tribunal decides the stay application.
A writ petition challenging a GST appellate order was not entertained because an effective statutory appeal before the now-functioning GST Appellate Tribunal was available. The Court held that writ jurisdiction should ordinarily not be used where a specialised remedy exists, especially when the petitioner's objections concerned GST issues suited to the Tribunal's examination. No exception applied: there was no challenge to the statute's vires, no lack of jurisdiction, and no violation of natural justice because the petitioner had participated and filed a reply. The petitioner was relegated to the appellate remedy, with interim protection continued until the Tribunal decides the stay application.
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