The Customs Appellate Tribunal holds that a Show Cause Notice issued beyond one year from clearance is time-barred, regardless of alleged misclassification, reinforcing limitation principles under Section 28.
Bombay High Court holds that confiscation of personal gold without Section 124 notice violates due process; authorities must restore value or equivalent gold.
Rajasthan High Court holds that WhatsApp notices can satisfy procedural requirements for termination, provided reasonable time and opportunity to respond are granted.
High Court of Telangana holds that municipal authorities must consider explanations and afford hearing before initiating demolition proceedings under GHMC Act.
Telangana High Court holds that coercive removal of advertisements without hearing violates natural justice and Article 14; mandates opportunity of hearing before action.
Bombay High Court holds that composite GST show cause notices spanning multiple financial years violate procedural fairness and are legally unsustainable.