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 held that the petitioner's GST Registration should not be cancelled solely on the ground of non-response to the show cause notice. The petitioner must be allowed to file a response regarding the allegation of non-existence at its principal place of business. The petitioner can provide details on when it ceased operating from the principal place of business and evidence of the location from where it continued operations. The petition is disposed of with these directions.
The High Court held that the petitioner's GST Registration should not be cancelled solely on the ground of non-response to the show cause notice. The petitioner must be allowed to file a response regarding the allegation of non-existence at its principal place of business. The petitioner can provide details on when it ceased operating from the principal place of business and evidence of the location from where it continued operations. The petition is disposed of with these directions.
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