Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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...
VCES declaration rejection could not be sustained where the notice proposing rejection was issued beyond the prescribed thirty-day period, including when measured from the circular clarifying its application to declarations already filed. The Tribunal noted that the department's reliance on general correspondence indicated only a roving inquiry, not a proper basis for rejection. As the department was bound by its own circulars, the order upholding rejection of the declaration under the Voluntary Compliance Encouragement Scheme, 2013 was set aside and the appeal was allowed with consequential relief.
VCES declaration rejection could not be sustained where the notice proposing rejection was issued beyond the prescribed thirty-day period, including when measured from the circular clarifying its application to declarations already filed. The Tribunal noted that the department's reliance on general correspondence indicated only a roving inquiry, not a proper basis for rejection. As the department was bound by its own circulars, the order upholding rejection of the declaration under the Voluntary Compliance Encouragement Scheme, 2013 was set aside and the appeal was allowed with consequential relief.
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