Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
GST show cause notices served only through the portal after cancellation of registration do not constitute effective service where the taxpayer cannot access the portal. Adjudication based on such service is liable to be set aside, with the tax authorities permitted to restart proceedings from the show cause notice stage in accordance with law. In fresh proceedings, a personal hearing must be provided where the taxpayer requests it under the statutory requirement. The discussion relies on decisions treating portal-only communication after cancellation as inconsistent with effective notice and procedural fairness.
GST show cause notices served only through the portal after cancellation of registration do not constitute effective service where the taxpayer cannot access the portal. Adjudication based on such service is liable to be set aside, with the tax authorities permitted to restart proceedings from the show cause notice stage in accordance with law. In fresh proceedings, a personal hearing must be provided where the taxpayer requests it under the statutory requirement. The discussion relies on decisions treating portal-only communication after cancellation as inconsistent with effective notice and procedural fairness.
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