https://www.taxtmi.com/caselaws?id=795973 Rejection of a warehousing-period extension requires adjudicatory consideration supported by disclosed reasons and compliance with natural justice. Communications refusing extension without findings or justification, and without allowing the assessee to respond or receive a personal hearing, were described as prima facie unsustainable. COVID-related limitation directions and relevant warehousing-extension decisions must also be considered. The extension request must therefore be determined afresh through a reasoned adjudication after providing reasons, an opportunity to file a reply and a personal hearing. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795973 Rejection of a warehousing-period extension requires adjudicatory consideration supported by disclosed reasons and compliance with natural justice. Communications refusing extension without findings or justification, and without allowing the assessee to respond or receive a personal hearing, were described as prima facie unsustainable. COVID-related limitation directions and relevant warehousing-extension decisions must also be considered. The extension request must therefore be determined afresh through a reasoned adjudication after providing reasons, an opportunity to file a reply and a personal hearing. Case-Laws Customs Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795973