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...
The HC dismissed the writ petition, holding the impugned adjudicatory order dated 27 January 2025 has become final due to the lapse of the statutory appeal period under Section 107 CGST; no sufficient explanation justified the delay in prosecuting the appeal. The court found no gross breach of natural justice: the Adjudicating Authority considered the petitioner's filed reply and documents, and acknowledgements evidenced filing though not incontrovertible proof of attendance. On the merits, the HC concluded the petitioner colluded with a third-party supplier to fraudulently avail ineligible ITC, failed to rebut the show-cause allegations or identify the supplier, and did not cooperate in proceedings. No exceptional circumstances warranted condonation of delay or exercise of writ jurisdiction.
The HC dismissed the writ petition, holding the impugned adjudicatory order dated 27 January 2025 has become final due to the lapse of the statutory appeal period under Section 107 CGST; no sufficient explanation justified the delay in prosecuting the appeal. The court found no gross breach of natural justice: the Adjudicating Authority considered the petitioner's filed reply and documents, and acknowledgements evidenced filing though not incontrovertible proof of attendance. On the merits, the HC concluded the petitioner colluded with a third-party supplier to fraudulently avail ineligible ITC, failed to rebut the show-cause allegations or identify the supplier, and did not cooperate in proceedings. No exceptional circumstances warranted condonation of delay or exercise of writ jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
