Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
The Madras HC held that the ninety-day period in Regulation 17(1) of the Customs Brokers Licensing Regulations, 2018 for issuing a show cause notice after receipt of the offence report is mandatory. Relying on its earlier binding decisions, the Court rejected the contrary view that the provision is merely directory. Because the impugned show cause notice was issued beyond the prescribed period, it was vitiated and set aside, and the consequential inquiry report founded on that notice also could not survive.
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