Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
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...
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
Absence of a Document Identification Number in an assessment order was treated as a patent defect rendering the order unsustainable, and the assessment was set aside with remand for fresh consideration after notice and hearing. Although the writ petition was delayed and the order had been uploaded on the portal, the Court entertained the petition in view of the inherent defect and practical difficulties in the GST online regime, subject to deposit of 20% of the disputed tax. The period spent in the writ proceedings was directed to be excluded, and all issues were left open before the Assessing Officer.
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