Topic

adjudication proceedings

2 articlesLatest July 2026
Section 124 Customs Act | Right to Cross-Examination & Corroboration of Retracted Statements Mandatory for Confiscation : CESTAT Allahabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 124 Customs Act | Right to Cross-Examination & Corroboration of Retracted Statements Mandatory for Confiscation : CESTAT Allahabad

CESTAT Allahabad rules that confiscation and penalties under the Customs Act cannot stand without affording the accused the right to cross-examine witnesses and corroborating retracted statements. The tribunal sets aside orders imposing ₹61.9 lakh duty drawback recovery and penalties, reinforcing natural justice in adjudication proceedings.

Section 75(4) UPGST Act | Physical Notice Mandatory for GST Adjudication After Registration Cancellation : Allahabad HC
Case Law Analysis
|Allahabad High Court

Section 75(4) UPGST Act | Physical Notice Mandatory for GST Adjudication After Registration Cancellation : Allahabad HC

Allahabad High Court holds that GST adjudication notices must be served physically-not electronically-after registration cancellation to comply with natural justice under Section 75(4) of the UPGST Act. The ruling sets aside an ex-parte order and directs fresh proceedings with proper notice, impacting all GST-registered entities facing cancellation.

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