https://www.taxtmi.com/caselaws?id=451031 Temporary suspension of DTA clearance from an SEZ warehouse was unsustainable because the respondents could not show any express power under the SEZ Act or SEZ Rules authorising the Specified Officer to impose that restriction in the manner adopted. The Gujarat HC held that an administrative action affecting SEZ operations must be traceable to statutory authority, and the absence of such authority rendered the impugned communication illegal and liable to be quashed. The Court also noted that pending show-cause proceedings could continue in accordance with law, but that separate adjudication did not validate the earlier suspension order. en-us Wed, 06 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 08:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451031 Temporary suspension of DTA clearance from an SEZ warehouse was unsustainable because the respondents could not show any express power under the SEZ Act or SEZ Rules authorising the Specified Officer to impose that restriction in the manner adopted. The Gujarat HC held that an administrative action affecting SEZ operations must be traceable to statutory authority, and the absence of such authority rendered the impugned communication illegal and liable to be quashed. The Court also noted that pending show-cause proceedings could continue in accordance with law, but that separate adjudication did not validate the earlier suspension order. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451031