Officer who did assessment can only do re-assessment: Madras HC considered Canon Judgment

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 the respondent. ...