Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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...
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
Writ jurisdiction was not available to challenge a GST assessment when the statutory appeal under Section 107 was the proper remedy and had been allowed to lapse. The SC accepted electronic upload of the assessment order as sufficient communication, rejected the plea of ignorance of the portal notice, and relied on the petitioner's own admission that he became aware earlier but approached the High Court belatedly. On those facts, the writ petition was treated as an impermissible surrogate for appellate proceedings, and interference was declined; the SLP was dismissed.
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