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...
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The HC quashed and set aside the impugned order dated April 19, 2024, holding that the petitioner was denied principles of natural justice due to improper service of notices under section 73 of the Act via the GST Portal's "Additional Notices and Orders" tab, which the petitioner did not access. The court found the petitioner entitled to benefit of doubt, as no evidence showed the notices appeared under the "view notices and orders" tab, preventing the petitioner from responding or challenging the order within limitation. The HC directed the Assessing Officer to issue a fresh notice with at least 15 days' clear period in accordance with law, allowing further proceedings thereafter. The petition was allowed without calling for counter affidavits or relegating to statutory remedies, emphasizing procedural fairness.
The HC quashed and set aside the impugned order dated April 19, 2024, holding that the petitioner was denied principles of natural justice due to improper service of notices under section 73 of the Act via the GST Portal's "Additional Notices and Orders" tab, which the petitioner did not access. The court found the petitioner entitled to benefit of doubt, as no evidence showed the notices appeared under the "view notices and orders" tab, preventing the petitioner from responding or challenging the order within limitation. The HC directed the Assessing Officer to issue a fresh notice with at least 15 days' clear period in accordance with law, allowing further proceedings thereafter. The petition was allowed without calling for counter affidavits or relegating to statutory remedies, emphasizing procedural fairness.
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