Common portal notice after GST registration cancellation was insufficient; physical service and hearing were required before adjudication could procee...
The High Court held that the mere pendency of an appeal before the Supreme Court against the CESTAT order would not entitle the Revenue Department to insist on provisional assessment of the imported goods. Since there was no stay on the CESTAT order classifying the goods under CTH 851770, the Petitioner shall be entitled to seek release of goods as per the CESTAT order, subject to the final decision of the Supreme Court and compliance with any directions issued therein. Consequently, the writ petition was disposed of.
The High Court held that the mere pendency of an appeal before the Supreme Court against the CESTAT order would not entitle the Revenue Department to insist on provisional assessment of the imported goods. Since there was no stay on the CESTAT order classifying the goods under CTH 851770, the Petitioner shall be entitled to seek release of goods as per the CESTAT order, subject to the final decision of the Supreme Court and compliance with any directions issued therein. Consequently, the writ petition was disposed of.
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