Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the original orders and subsequent recovery proceedings were set aside, rendering them invalid. The court emphasized that administrative actions against a dissolved corporate entity lack legal sanctity and cannot be sustained.
HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the original orders and subsequent recovery proceedings were set aside, rendering them invalid. The court emphasized that administrative actions against a dissolved corporate entity lack legal sanctity and cannot be sustained.
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