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 invalidated the GST assessment order due to procedural irregularities, specifically the absence of a Document Identification Number (DIN) and the assessing officer's signature. The court set aside the original assessment order in Form GST DRC-07 and the related bank attachment order. The 1st respondent was granted liberty to conduct a fresh assessment after providing proper notice and ensuring appropriate signature. The limitation period is to be calculated excluding the time between the original assessment order and the court's current ruling. No costs were awarded.
HC invalidated the GST assessment order due to procedural irregularities, specifically the absence of a Document Identification Number (DIN) and the assessing officer's signature. The court set aside the original assessment order in Form GST DRC-07 and the related bank attachment order. The 1st respondent was granted liberty to conduct a fresh assessment after providing proper notice and ensuring appropriate signature. The limitation period is to be calculated excluding the time between the original assessment order and the court's current ruling. No costs were awarded.
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