Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Vague show-cause notices proposing GST registration cancellation, and orders rejecting revocation, were held arbitrary because they did not deal with the petitioner's explanation for temporary discontinuance of business and showed no application of mind. The Court reiterated that a notice seeking cancellation must contain adequate reasons to enable an effective reply, and that a mechanical order passed without discussing the assessee's case violates natural justice. The impugned notices and consequential orders were quashed, registration was restored, and the department was left free to initiate fresh proceedings on a properly reasoned notice after granting a hearing.
Vague show-cause notices proposing GST registration cancellation, and orders rejecting revocation, were held arbitrary because they did not deal with the petitioner's explanation for temporary discontinuance of business and showed no application of mind. The Court reiterated that a notice seeking cancellation must contain adequate reasons to enable an effective reply, and that a mechanical order passed without discussing the assessee's case violates natural justice. The impugned notices and consequential orders were quashed, registration was restored, and the department was left free to initiate fresh proceedings on a properly reasoned notice after granting a hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
