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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC set aside adjudicating officer's order dated 24th October, 2024 regarding provisional release of goods under Section 110A of Customs Act, 1962. Court found violation of natural justice principles as petitioner was not supplied with copies of relied-upon documents despite respondents' claims. Respondents failed to demonstrate adequate service of documents to petitioner. HC directed re-adjudication of show cause notice with proper opportunity of hearing in accordance with law, ensuring compliance with natural justice requirements. Petition disposed of with directions for fresh adjudication proceedings.
HC set aside adjudicating officer's order dated 24th October, 2024 regarding provisional release of goods under Section 110A of Customs Act, 1962. Court found violation of natural justice principles as petitioner was not supplied with copies of relied-upon documents despite respondents' claims. Respondents failed to demonstrate adequate service of documents to petitioner. HC directed re-adjudication of show cause notice with proper opportunity of hearing in accordance with law, ensuring compliance with natural justice requirements. Petition disposed of with directions for fresh adjudication proceedings.
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