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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Interim protection granted in writ proceedings against criminal proceedings under the CGST Act was confined to the criminal process and did not restrain the Revenue from pursuing adjudicatory action under Sections 73 or 74. The HC noted that the challenged order was only an interim bail order, that custody was not shown to be required for further investigation, and that the connected writ orders stayed criminal proceedings alone. On that basis, the Court declined to interfere and dismissed the appeal, leaving open the question of maintainability of the writ petition in light of the Magistrate's earlier refusal of bail.
Interim protection granted in writ proceedings against criminal proceedings under the CGST Act was confined to the criminal process and did not restrain the Revenue from pursuing adjudicatory action under Sections 73 or 74. The HC noted that the challenged order was only an interim bail order, that custody was not shown to be required for further investigation, and that the connected writ orders stayed criminal proceedings alone. On that basis, the Court declined to interfere and dismissed the appeal, leaving open the question of maintainability of the writ petition in light of the Magistrate's earlier refusal of bail.
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