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...
Release of goods and conveyance - the GST department has seized the goods on the ground that the transactions are fictitious and supplier is not existing the petitioner contended that proceeding u/s 130 cannot be continued unless the goods are released u/s 129 - HC has granted interim relief to the petitioner subject to deposit of penalty, redemption fine and Bank Guarantee for 80% of total amount.
Release of goods and conveyance - the GST department has seized the goods on the ground that the transactions are fictitious and supplier is not existing the petitioner contended that proceeding u/s 130 cannot be continued unless the goods are released u/s 129 - HC has granted interim relief to the petitioner subject to deposit of penalty, redemption fine and Bank Guarantee for 80% of total amount.
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