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 disposed of the writ petition challenging a bank attachment notice issued under the GST enactments and directed the Respondents to treat the impugned notice as a notice to show cause why penalty, tax and interest should not be recovered from the Petitioner. The Petitioner was permitted to file a detailed representation within 30 days of receipt of the order. The 1st Respondent or any authorized officer was directed to adjudicate the representation and pass a reasoned order on merits and in accordance with law within two months thereafter. The petition is disposed of accordingly.
The HC disposed of the writ petition challenging a bank attachment notice issued under the GST enactments and directed the Respondents to treat the impugned notice as a notice to show cause why penalty, tax and interest should not be recovered from the Petitioner. The Petitioner was permitted to file a detailed representation within 30 days of receipt of the order. The 1st Respondent or any authorized officer was directed to adjudicate the representation and pass a reasoned order on merits and in accordance with law within two months thereafter. The petition is disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
