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 set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
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