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...
Validity of demand with penalty u/s 73 of CGST Act - Petitioner argued that their detailed replies were not adequately considered, and they were not given an opportunity to clarify or provide further documents. The court found merit in these contentions, criticizing the proper officer for dismissing the petitioner's reply without proper assessment and for not providing opportunities for clarification. Consequently, the High court set aside the impugned order and directed the matter to be remitted for re-adjudication, emphasizing the importance of following principles of natural justice and affording parties due process.
Validity of demand with penalty u/s 73 of CGST Act - Petitioner argued that their detailed replies were not adequately considered, and they were not given an opportunity to clarify or provide further documents. The court found merit in these contentions, criticizing the proper officer for dismissing the petitioner's reply without proper assessment and for not providing opportunities for clarification. Consequently, the High court set aside the impugned order and directed the matter to be remitted for re-adjudication, emphasizing the importance of following principles of natural justice and affording parties due process.
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