Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates principles of natural justice. Mere issuance of a Summary of Show Cause Notice and Attachment to Determination of Tax does not comply with Section 73(1) and Rule 142(1) of AGST Rules, 2017. Section 73 mandates issuance of a Show Cause Notice by the proper officer, recording statements u/s 73(3), and passing orders u/s 73(9) by the proper officer. Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) is a prerequisite for a valid order u/s 73(9). Absence of a proper Show Cause Notice u/s 73(1) renders the impugned order unsustainable, necessitating its quashing by the High Court.
Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates principles of natural justice. Mere issuance of a Summary of Show Cause Notice and Attachment to Determination of Tax does not comply with Section 73(1) and Rule 142(1) of AGST Rules, 2017. Section 73 mandates issuance of a Show Cause Notice by the proper officer, recording statements u/s 73(3), and passing orders u/s 73(9) by the proper officer. Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) is a prerequisite for a valid order u/s 73(9). Absence of a proper Show Cause Notice u/s 73(1) renders the impugned order unsustainable, necessitating its quashing by the High Court.
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