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...
The HC upheld the blocking of account and Input Tax Credit u/s 74 of the CGST Act, 2017 for wrongful availment of ITC showing fake invoices as the concerned firms were found non-existent. Section 86-A was rightly exercised based on prima facie view without issuing show cause notice to protect revenue. However, the HC directed respondents to pass final order expeditiously, preferably within one month, and allowed petitioner to operate account as over 1.5 years elapsed since blocking.
The HC upheld the blocking of account and Input Tax Credit u/s 74 of the CGST Act, 2017 for wrongful availment of ITC showing fake invoices as the concerned firms were found non-existent. Section 86-A was rightly exercised based on prima facie view without issuing show cause notice to protect revenue. However, the HC directed respondents to pass final order expeditiously, preferably within one month, and allowed petitioner to operate account as over 1.5 years elapsed since blocking.
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