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...
The HC dismissed the petition challenging the SCN issued by the first respondent, noting the petitioner did not contest the underlying Circular dated 09.02.2018. The court held that without challenging the Circular, it would not interfere with the SCN. The petitioner was directed to submit their reply or objections to the second respondent within four weeks of receiving the order. The petition was disposed accordingly.
The HC dismissed the petition challenging the SCN issued by the first respondent, noting the petitioner did not contest the underlying Circular dated 09.02.2018. The court held that without challenging the Circular, it would not interfere with the SCN. The petitioner was directed to submit their reply or objections to the second respondent within four weeks of receiving the order. The petition was disposed accordingly.
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