Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Recovery proceedings were initiated under s.79(1)(f) pursuant to an order under s.73 of the KGST Act, 2017, passed after the noticee failed to file a reply to the show-cause notice or contest the proceedings. The court held that where non-participation is pleaded to be due to bona fide reasons, unavoidable circumstances, and sufficient cause, a justice-oriented approach warrants affording one final opportunity. Accordingly, the adjudication order dated 07.05.2024 was set aside and the matter was remitted to the authority for fresh consideration from the stage of filing reply to the notice dated 28.02.2024, subject to payment of costs. - HC
Recovery proceedings were initiated under s.79(1)(f) pursuant to an order under s.73 of the KGST Act, 2017, passed after the noticee failed to file a reply to the show-cause notice or contest the proceedings. The court held that where non-participation is pleaded to be due to bona fide reasons, unavoidable circumstances, and sufficient cause, a justice-oriented approach warrants affording one final opportunity. Accordingly, the adjudication order dated 07.05.2024 was set aside and the matter was remitted to the authority for fresh consideration from the stage of filing reply to the notice dated 28.02.2024, subject to payment of costs. - HC
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