Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
A show cause notice and retrospective cancellation of GST registration were vitiated because the notice gave no meaningful reasons, did not annex the supporting material it relied on, and failed to disclose that retrospective cancellation was proposed. The Court applied the principle of natural justice that the person affected must be clearly put to notice of the intended action and the material relied upon; absence of such disclosure invalidates the proceedings. The impugned notice and cancellation order were quashed, with liberty to the authorities to proceed afresh in accordance with law.
A show cause notice and retrospective cancellation of GST registration were vitiated because the notice gave no meaningful reasons, did not annex the supporting material it relied on, and failed to disclose that retrospective cancellation was proposed. The Court applied the principle of natural justice that the person affected must be clearly put to notice of the intended action and the material relied upon; absence of such disclosure invalidates the proceedings. The impugned notice and cancellation order were quashed, with liberty to the authorities to proceed afresh in accordance with law.
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