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HomeIndirect TaxesDelhi High Court Declines to Quash Customs SCN, Leaves Limitation Issue to...

Delhi High Court Declines to Quash Customs SCN, Leaves Limitation Issue to Adjudicating Authority

Indirect Taxes

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By Mariya Paliwala
Delhi HC

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The Delhi High Court has refused to exercise its writ jurisdiction to quash a Show Cause Notice (SCN) issued under the Customs Act, 1962, instead directing the adjudicating authority to consider the petitioner’s objections—including the plea of limitation—on merits. The bench of Justice Nitin Wasudeo Sambre and Justice Ajay Digpaul observed that the issue of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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