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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Validity of adjudication order confirming demand of GST with interest and penalty - Cryptic SCN - validity of Audit Observations - It is noticed rightly that the petitioner's reply has adverted to only certain aspects and not to the entirety of the observations made in the Audit Report and accordingly, the contention of the petitioner that Show Cause Notice by itself does not contain all the grounds, requires acceptance, in the facts of the present case. - Matter restored back - HC
Validity of adjudication order confirming demand of GST with interest and penalty - Cryptic SCN - validity of Audit Observations - It is noticed rightly that the petitioner's reply has adverted to only certain aspects and not to the entirety of the observations made in the Audit Report and accordingly, the contention of the petitioner that Show Cause Notice by itself does not contain all the grounds, requires acceptance, in the facts of the present case. - Matter restored back - HC
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