Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The HC held that the petitioner should be given an opportunity to defend itself by filing objections and submitting documents before the assessing officer/competent authority, as the order imposing tax liability was passed ex parte without proper service of show cause notice under GST Act. The principle of audi alteram partem mandates that no one should be condemned unheard, and procedural lapses shouldn't deprive parties of their right to appeal. The impugned order was treated as a show cause notice to enable petitioner to file reply.
The HC held that the petitioner should be given an opportunity to defend itself by filing objections and submitting documents before the assessing officer/competent authority, as the order imposing tax liability was passed ex parte without proper service of show cause notice under GST Act. The principle of audi alteram partem mandates that no one should be condemned unheard, and procedural lapses shouldn't deprive parties of their right to appeal. The impugned order was treated as a show cause notice to enable petitioner to file reply.
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