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...
Section 74 GST action was upheld because the show cause notice and assessment were based on a prima facie discrepancy between the seigniorage fee-linked quantity/value and the lower value disclosed in returns, amounting to alleged suppression of outward supply. The HC held that this was sufficient foundational material for invoking the extended period of limitation, and rejected the challenge that there was no basis for Section 74 proceedings. The natural justice objection also failed because intimation notices and show cause notices had been issued and replies were filed, leaving no procedural defect warranting writ interference. The writ petitions were dismissed, with liberty to pursue the statutory appeal.
Section 74 GST action was upheld because the show cause notice and assessment were based on a prima facie discrepancy between the seigniorage fee-linked quantity/value and the lower value disclosed in returns, amounting to alleged suppression of outward supply. The HC held that this was sufficient foundational material for invoking the extended period of limitation, and rejected the challenge that there was no basis for Section 74 proceedings. The natural justice objection also failed because intimation notices and show cause notices had been issued and replies were filed, leaving no procedural defect warranting writ interference. The writ petitions were dismissed, with liberty to pursue the statutory appeal.
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