Maintainability of petition - alternative remedy of appeal - ...

Case Laws Customs

April 6, 2024

Maintainability of petition - alternative remedy of appeal - Validity Of show-cause notice - The petitioner contended that the impugned show-cause notice and order were without jurisdiction because the Additional Commissioner of Customs, who issued them, was not authorized under the SEZ Act notifications of August 5, 2016. - The High Court observed a discrepancy between the petitioner's claim of not receiving notices and the impugned order's assertion that notices were served. This discrepancy led to disputed questions of fact. - As the issue of notice service involved factual disputes, the High Court declined to entertain the petition on this ground, leaving it for the appellate authority to examine during appeal proceedings.

View Source

← Previous Next →

Maintainability of petition - alternative remedy of appeal - ...

Case Laws Customs

April 6, 2024

You may also like:

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Delay in adjudication of show cause notice (SCN) - the Petitioner is justified in submitting that the Petitioner was under bonafide belief that the Respondents were not...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

SVLDRS - whether the excess disputed amount deposited by the petitioner by way of pre-deposit in respect of the first show-cause notice (SCN-1) can be adjusted towards...

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

Quick Updates: