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...
Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without affording opportunity of personal hearing, violating natural justice principles. Court set aside impugned orders and consequential provisional attachment order on condition of depositing 10% of disputed tax amount within four weeks. Petition allowed.
Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without affording opportunity of personal hearing, violating natural justice principles. Court set aside impugned orders and consequential provisional attachment order on condition of depositing 10% of disputed tax amount within four weeks. Petition allowed.
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