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...
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Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders.
Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders.
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