Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The petition raised issues regarding the maintainability of the appeal u/s 107 of the UPGST Act, 2017, violation of Section 75(4) of the Act, and denial of opportunity for personal hearing, amounting to a violation of principles of natural justice. The Court held that the impugned order was passed without fixing any date or issuing further notice for another hearing date, rendering it an ex parte order. Relying on a previous judgment, the Court remitted the matter to the Deputy Commissioner to pass a fresh order after affording due opportunity of hearing to the petitioner, thereby disposing of the petition by way of remand.
The petition raised issues regarding the maintainability of the appeal u/s 107 of the UPGST Act, 2017, violation of Section 75(4) of the Act, and denial of opportunity for personal hearing, amounting to a violation of principles of natural justice. The Court held that the impugned order was passed without fixing any date or issuing further notice for another hearing date, rendering it an ex parte order. Relying on a previous judgment, the Court remitted the matter to the Deputy Commissioner to pass a fresh order after affording due opportunity of hearing to the petitioner, thereby disposing of the petition by way of remand.
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