Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017. Discrepancies existed between audit report and demands raised. Petitioner asserted providing all requested documents, while respondents issued reminders for document submission. Petitioner sought direction for adjudicating authority to consider responses to show cause notices without influence from audit memo or report observations. Court directed adjudicating authority to independently examine petitioner's reply to impugned show cause notice and take decision regarding proposed demand, without implicitly relying on audit memo or report observations. Petition disposed of.
Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017. Discrepancies existed between audit report and demands raised. Petitioner asserted providing all requested documents, while respondents issued reminders for document submission. Petitioner sought direction for adjudicating authority to consider responses to show cause notices without influence from audit memo or report observations. Court directed adjudicating authority to independently examine petitioner's reply to impugned show cause notice and take decision regarding proposed demand, without implicitly relying on audit memo or report observations. Petition disposed of.
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