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Officer who did assessment can only do re-assessment: Madras HC considered Canon Judgment
Case Law Details
- Case Name
- Quantum Coal Energy (P) Ltd. Vs Commissioner, Office of the Commissioner of Customs (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Quantum Coal Energy (P) Ltd. Vs Commissioner, Office of the Commissioner of Customs (Madras High Court)
1. Canon effect – SCNs being quashed since an officer who did assessment can only do re-assessment.
2. SCN quashed on the basis of Honorable SC Canon Ruling by Madras High Court in WP 10186 of 2014 vide order dated 16th march 2021; since the entire proceeding were initiated by an authority who lacked the jurisdiction
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard the learned counsel appearing for the writ petitioners and the learned Standing counsel appearing for...
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