Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The HC dismissed the writ petition and upheld the impugned order dated 13.09.2024 cancelling the petitioner's registration, finding no breach of natural justice. The court held that the authority had issued notice of a personal hearing, an authorised representative of the petitioner attended and tendered written submissions, and no adjournment or specific request for a further hearing was made; hence the representative's conduct did not amount to denial of opportunity. The HC further held that an equivocal request for a hearing "if necessary" did not oblige the authority to seek additional clarification, and concluded there were no grounds to interfere with the administrative order.
The HC dismissed the writ petition and upheld the impugned order dated 13.09.2024 cancelling the petitioner's registration, finding no breach of natural justice. The court held that the authority had issued notice of a personal hearing, an authorised representative of the petitioner attended and tendered written submissions, and no adjournment or specific request for a further hearing was made; hence the representative's conduct did not amount to denial of opportunity. The HC further held that an equivocal request for a hearing "if necessary" did not oblige the authority to seek additional clarification, and concluded there were no grounds to interfere with the administrative order.
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