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...
HC held that when excess stock is discovered during a survey under GST Act section 67, proceedings must be initiated under sections 73/74, not section 130. The statutory framework mandates that if a registered dealer fails to account for goods, the Proper Officer shall determine tax liability through sections 73/74. The court emphasized that GST Act is a comprehensive code, and section 130 cannot be invoked when specific provisions exist for addressing undeclared stock. The petitioner's challenge to proceedings was consequently allowed, establishing a clear legal principle that excess stock discovery triggers assessment proceedings rather than punitive actions.
HC held that when excess stock is discovered during a survey under GST Act section 67, proceedings must be initiated under sections 73/74, not section 130. The statutory framework mandates that if a registered dealer fails to account for goods, the Proper Officer shall determine tax liability through sections 73/74. The court emphasized that GST Act is a comprehensive code, and section 130 cannot be invoked when specific provisions exist for addressing undeclared stock. The petitioner's challenge to proceedings was consequently allowed, establishing a clear legal principle that excess stock discovery triggers assessment proceedings rather than punitive actions.
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