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...
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Cancellation of GST registration of petitioner - Non compliance of conditions mentioned in section 29(2) of the GST Act - opportunity of hearing was not given to the petitioner - violation of principles of natural justice (audi alterem partem) - order of cancellation quashed. - It is left open to the respondent – authority to issue a fresh notice on any specific ground mentioned under section 29(2) of the GST Act, which proceeding, if initiated, may be decided on its own merit - HC
Cancellation of GST registration of petitioner - Non compliance of conditions mentioned in section 29(2) of the GST Act - opportunity of hearing was not given to the petitioner - violation of principles of natural justice (audi alterem partem) - order of cancellation quashed. - It is left open to the respondent – authority to issue a fresh notice on any specific ground mentioned under section 29(2) of the GST Act, which proceeding, if initiated, may be decided on its own merit - HC
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