Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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...
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The HC quashed the impugned order due to non-application of mind and violation of natural justice principles. The petitioner had deposited 10% of the disputed tax and recovered over 25% during proceedings. The matter was remanded to the respondents to pass fresh orders on merits and in accordance with law after affording the petitioner a hearing within three months. The petitioner is directed to file a reply to the show cause notice, treating the impugned order as an addendum, within 30 days of receiving this order. The petition was disposed of by remand.
The HC quashed the impugned order due to non-application of mind and violation of natural justice principles. The petitioner had deposited 10% of the disputed tax and recovered over 25% during proceedings. The matter was remanded to the respondents to pass fresh orders on merits and in accordance with law after affording the petitioner a hearing within three months. The petitioner is directed to file a reply to the show cause notice, treating the impugned order as an addendum, within 30 days of receiving this order. The petition was disposed of by remand.
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