Jammu & Kashmir and Ladakh High Court
For assessee
Topic
Penalties, confiscation of goods or conveyances, and proportionality.
1 ruling found
Jammu & Kashmir and Ladakh High Court
Where goods in transit were intercepted and a show cause notice under section 129(3) was served, but penalty order was passed after the mandatory seven- day period, strict compliance with statutory timelines was required and delay beyond the permitted period rendered the penalty order invalid and liable to be quashed