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...
The HC set aside an appellate authority's order under Section 107 of the WBGST/CGST Act, 2017, which had rejected petitioner's appeal for non-payment of pre-deposit amount. Despite petitioner having statutory remedy before appellate tribunal, the HC noted the tribunal remains unconstituted. Considering petitioner had already deposited equivalent pre-deposit amount, the HC deemed it prudent to remand the matter to appellate authority for decision on merits. The appellate order dated 29th November, 2024 was set aside and petition disposed of by way of remand, allowing fresh consideration of the substantive issues.
The HC set aside an appellate authority's order under Section 107 of the WBGST/CGST Act, 2017, which had rejected petitioner's appeal for non-payment of pre-deposit amount. Despite petitioner having statutory remedy before appellate tribunal, the HC noted the tribunal remains unconstituted. Considering petitioner had already deposited equivalent pre-deposit amount, the HC deemed it prudent to remand the matter to appellate authority for decision on merits. The appellate order dated 29th November, 2024 was set aside and petition disposed of by way of remand, allowing fresh consideration of the substantive issues.
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