Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Violation of principles of natural justice - Show cause notice did not disclose reasons for cancellation of petitioner's GST registration. Mere disclosure of reasons does not satisfy Rule 25 of GST Rules regarding physical verification of business premises. Respondents did not notify petitioners about attempt to identify petitioner's place of business. Postal endorsement alone cannot establish non-existence of company. Procedure adopted by respondents may not strictly follow rules but cannot be deemed illegal, especially when petitioners are unwilling for further inspection, raising presumption of withholding information. Petitioners not entitled to relief under Article 226, petition dismissed.
Violation of principles of natural justice - Show cause notice did not disclose reasons for cancellation of petitioner's GST registration. Mere disclosure of reasons does not satisfy Rule 25 of GST Rules regarding physical verification of business premises. Respondents did not notify petitioners about attempt to identify petitioner's place of business. Postal endorsement alone cannot establish non-existence of company. Procedure adopted by respondents may not strictly follow rules but cannot be deemed illegal, especially when petitioners are unwilling for further inspection, raising presumption of withholding information. Petitioners not entitled to relief under Article 226, petition dismissed.
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