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...
Order challenged u/s 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 quashed due to denial of opportunity for personal hearing, violating principles of natural justice. Relying on coordinate Bench judgment in Mahaveer Trading Company case, where impugned order was held unsustainable for being passed in gross violation of fundamental principles of natural justice. Factual matrix similar, no reason to take a different stand. Impugned order dated June 8, 2023 quashed, direction given to officer concerned to grant petitioner another opportunity of filing fresh reply, thereafter fix a date of hearing and pass a reasoned order. Petition disposed of.
Order challenged u/s 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 quashed due to denial of opportunity for personal hearing, violating principles of natural justice. Relying on coordinate Bench judgment in Mahaveer Trading Company case, where impugned order was held unsustainable for being passed in gross violation of fundamental principles of natural justice. Factual matrix similar, no reason to take a different stand. Impugned order dated June 8, 2023 quashed, direction given to officer concerned to grant petitioner another opportunity of filing fresh reply, thereafter fix a date of hearing and pass a reasoned order. Petition disposed of.
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