Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
HC quashed the summary of show cause notice and order for procedural violations under AGST Act, 2017. The court found that issuing a summary notice without providing an opportunity of hearing constituted a breach of natural justice principles. Following precedent in a similar case, the HC set aside the impugned orders and granted authorities liberty to initiate de novo proceedings under Section 73, if deemed appropriate. The decision emphasizes procedural fairness and the requirement of proper legal process in tax determination proceedings.
HC quashed the summary of show cause notice and order for procedural violations under AGST Act, 2017. The court found that issuing a summary notice without providing an opportunity of hearing constituted a breach of natural justice principles. Following precedent in a similar case, the HC set aside the impugned orders and granted authorities liberty to initiate de novo proceedings under Section 73, if deemed appropriate. The decision emphasizes procedural fairness and the requirement of proper legal process in tax determination proceedings.
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