Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in invoices or bills, hindering their ability to respond adequately. The court, recognizing the deficiency in the notice, directed the respondent to furnish all necessary details to the petitioner within one week. Subsequently, the petitioner was granted time to respond, and the respondents were instructed to adjudicate the matter impartially within a stipulated timeframe.
Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in invoices or bills, hindering their ability to respond adequately. The court, recognizing the deficiency in the notice, directed the respondent to furnish all necessary details to the petitioner within one week. Subsequently, the petitioner was granted time to respond, and the respondents were instructed to adjudicate the matter impartially within a stipulated timeframe.
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