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...
Petitioner challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
Petitioner challenged legality of raid conducted on 16.11.2023, alleging unauthorized access to data and private information with connivance of GST officials. Court directed respondent authority to consider petitioner's complaint, take appropriate action if merited, and petitioner to provide CCTV footage within one week. Regarding impugned show cause notice (SCN), petitioner required to meet allegations, with counsel submitting response filed. Petition disposed of.
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