Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Mere uploading of a show-cause notice on the GST common portal, without service by at least two prescribed modes, was held insufficient and contrary to Section 169 and natural justice. The ex parte cancellation of GST registration was therefore vitiated and set aside. The appellate order was also found unsustainable because it overlooked the invalid foundational cancellation order and the absence of a real opportunity to respond. The authorities were left free to initiate fresh proceedings by issuing proper notice and passing a reasoned order in accordance with law.
Mere uploading of a show-cause notice on the GST common portal, without service by at least two prescribed modes, was held insufficient and contrary to Section 169 and natural justice. The ex parte cancellation of GST registration was therefore vitiated and set aside. The appellate order was also found unsustainable because it overlooked the invalid foundational cancellation order and the absence of a real opportunity to respond. The authorities were left free to initiate fresh proceedings by issuing proper notice and passing a reasoned order in accordance with law.
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