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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Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central Excise, Belapur, was in breach of the principles of natural justice. It noted discrepancies in the scheduling of personal hearings and the delayed service of the order on the petitioner. Considering these factors, the High Court quashed the impugned order and remanded the proceedings to the respondent for fresh orders.
Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central Excise, Belapur, was in breach of the principles of natural justice. It noted discrepancies in the scheduling of personal hearings and the delayed service of the order on the petitioner. Considering these factors, the High Court quashed the impugned order and remanded the proceedings to the respondent for fresh orders.
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