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...
The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the GST Act, concluding the proceedings.
The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the GST Act, concluding the proceedings.
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