Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.
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