Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
HC, dealing with a challenge to extension of limitation for issuance of SCN and vires of N/N. 9/2023-Central Tax and N/N. 56/2023-Central Tax, noted that the issue of validity of the notifications is pending before SC in a related batch. In the present matter, the Petitioner, a stock broker, asserted that the SCN dated 30.05.2024 never came to its knowledge due to an internal lapse by its accountant, resulting in no reply being filed. HC held that, in these circumstances, neither the SCN nor the consequent demand can be sustained. The impugned order was set aside, and the matter remitted for fresh adjudication after personal hearing on a fixed date. Petition disposed.
HC, dealing with a challenge to extension of limitation for issuance of SCN and vires of N/N. 9/2023-Central Tax and N/N. 56/2023-Central Tax, noted that the issue of validity of the notifications is pending before SC in a related batch. In the present matter, the Petitioner, a stock broker, asserted that the SCN dated 30.05.2024 never came to its knowledge due to an internal lapse by its accountant, resulting in no reply being filed. HC held that, in these circumstances, neither the SCN nor the consequent demand can be sustained. The impugned order was set aside, and the matter remitted for fresh adjudication after personal hearing on a fixed date. Petition disposed.
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