Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on me...
Confiscation and duty recovery quashed where licensing records show export obligation discharged; customs lacks jurisdiction absent licence annulment ...
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The HC quashed the final assessment order as ultra vires because the faceless officer issued the final order without serving the statutorily mandated draft assessment order to the eligible assessee, thereby depriving it of the opportunity to file objections before the DRP as required by Sections 144B(1)(xxi)-(xxix) read with Section 144C(15)(b)(i). The court held this procedural non-compliance fatal to the assessment and set aside the final order. The HC declined to remit the matter for any specific direction, leaving open the possibility that the AO may, if legally entitled, initiate the process afresh by serving a proper draft assessment order and proceeding in accordance with law.
The HC quashed the final assessment order as ultra vires because the faceless officer issued the final order without serving the statutorily mandated draft assessment order to the eligible assessee, thereby depriving it of the opportunity to file objections before the DRP as required by Sections 144B(1)(xxi)-(xxix) read with Section 144C(15)(b)(i). The court held this procedural non-compliance fatal to the assessment and set aside the final order. The HC declined to remit the matter for any specific direction, leaving open the possibility that the AO may, if legally entitled, initiate the process afresh by serving a proper draft assessment order and proceeding in accordance with law.
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