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...
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The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticate notices (Rule 26(3) applied by default) and breach of Section 75(4)'s opportunity-to-be-heard mandate, amounting to violation of natural justice. The HC quashed the decision and granted the revenue liberty to institute fresh proceedings de novo under Section 73, if deemed appropriate.
The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticate notices (Rule 26(3) applied by default) and breach of Section 75(4)'s opportunity-to-be-heard mandate, amounting to violation of natural justice. The HC quashed the decision and granted the revenue liberty to institute fresh proceedings de novo under Section 73, if deemed appropriate.
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