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...
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
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