Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
HC remanded the GST-related appeal back to the Appellate Authority due to procedural irregularities in order notification. The court directed that the original show-cause notice and adjudication order be reissued in the petitioner's name, and mandated uploading of all related orders on the petitioner's portal. The appeal will be reassessed by a different officer to ensure fair review, addressing the technical deficiencies in the initial proceedings without prejudicing the petitioner's substantive rights.
HC remanded the GST-related appeal back to the Appellate Authority due to procedural irregularities in order notification. The court directed that the original show-cause notice and adjudication order be reissued in the petitioner's name, and mandated uploading of all related orders on the petitioner's portal. The appeal will be reassessed by a different officer to ensure fair review, addressing the technical deficiencies in the initial proceedings without prejudicing the petitioner's substantive rights.
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