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...
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HC directed respondents to extend industrial promotion policy benefits to petitioner within 3 months. While respondents acknowledged petitioner's construction investment per appellate authority's order dated 05/01/2022, they denied benefits under Clauses 9(a) and 9(b) of 22/06/2018 policy, citing ineligibility under 2014 policy. Court noted that post-GST implementation, State issued circular dated 22/06/2018 modifying previous policy. Finding respondents' denial unjustified, HC mandated compliance with appellate authority's order, requiring extension of benefits as per modified policy provisions.
HC directed respondents to extend industrial promotion policy benefits to petitioner within 3 months. While respondents acknowledged petitioner's construction investment per appellate authority's order dated 05/01/2022, they denied benefits under Clauses 9(a) and 9(b) of 22/06/2018 policy, citing ineligibility under 2014 policy. Court noted that post-GST implementation, State issued circular dated 22/06/2018 modifying previous policy. Finding respondents' denial unjustified, HC mandated compliance with appellate authority's order, requiring extension of benefits as per modified policy provisions.
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