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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Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 - court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces the mandatory character of Section 54(7)) and considered all legal provisions and facts; consequently the challenge based on non-consideration fails and the revision is dismissed. - HC
Whether the impugned judgment erred by not considering statutory review timelines for refund recovery under Section 56 of the WBGST Act and Rule 94 - court examined the Canon India principle that omission of a statutory provision may be an error apparent on the face of the record but found the trial court did address Section 56 (noting it reinforces the mandatory character of Section 54(7)) and considered all legal provisions and facts; consequently the challenge based on non-consideration fails and the revision is dismissed. - HC
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