Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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The High Court held the writ petition maintainable despite the statutory appeal remedy because the challenge fell within recognised exceptions for breach of natural justice and statutory limits. It quashed the show cause notice and adjudication order after finding that the final demand travelled beyond the notice and imposed tax, interest and penalty on grounds not specified therein, contrary to the statutory restriction. The Court also held that the adjudicating authority failed to consider the petitioner's specific exemption plea under the notification and exemption provision, making the order unsustainable. The matter was remanded for fresh adjudication on merits after hearing the petitioner.
The High Court held the writ petition maintainable despite the statutory appeal remedy because the challenge fell within recognised exceptions for breach of natural justice and statutory limits. It quashed the show cause notice and adjudication order after finding that the final demand travelled beyond the notice and imposed tax, interest and penalty on grounds not specified therein, contrary to the statutory restriction. The Court also held that the adjudicating authority failed to consider the petitioner's specific exemption plea under the notification and exemption provision, making the order unsustainable. The matter was remanded for fresh adjudication on merits after hearing the petitioner.
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