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...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
The HC quashed and set aside the impugned order of tax and penalty levy under Sec. 129(3) of the GST Act due to a flagrant violation of principles of natural justice. The respondent authorities passed the order on the same day as the interception of goods without granting the petitioner adequate opportunity to respond to the show-cause notice, despite the statutory seven-day period for such orders. The court declined to examine the merits of the levy, focusing solely on procedural impropriety. The matter was remanded to the respondent authorities for reconsideration and to afford the petitioner a proper hearing. The petition was allowed accordingly.
The HC quashed and set aside the impugned order of tax and penalty levy under Sec. 129(3) of the GST Act due to a flagrant violation of principles of natural justice. The respondent authorities passed the order on the same day as the interception of goods without granting the petitioner adequate opportunity to respond to the show-cause notice, despite the statutory seven-day period for such orders. The court declined to examine the merits of the levy, focusing solely on procedural impropriety. The matter was remanded to the respondent authorities for reconsideration and to afford the petitioner a proper hearing. The petition was allowed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
