Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Writ jurisdiction against a reassessment order was declined because the Court found no abject denial of natural justice. A show cause notice under section 148 had been issued, the assessee filed replies raising legal and merits-based objections, the Department satisfactorily explained supply of documents with the notice, and the Assessing Authority considered the reply before finalising the assessment. In these circumstances, the availability of an efficacious statutory appeal under the Act barred interference under Article 226. The assessee was therefore required to pursue the assessment challenge before the appellate forum.
Writ jurisdiction against a reassessment order was declined because the Court found no abject denial of natural justice. A show cause notice under section 148 had been issued, the assessee filed replies raising legal and merits-based objections, the Department satisfactorily explained supply of documents with the notice, and the Assessing Authority considered the reply before finalising the assessment. In these circumstances, the availability of an efficacious statutory appeal under the Act barred interference under Article 226. The assessee was therefore required to pursue the assessment challenge before the appellate forum.
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