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...
Visible notices on the GST common portal amounted to substantial compliance with service requirements, so the objection that the last notice was not communicated and that hearing was denied failed. The challenge based on breach of natural justice was rejected because the original show cause notice, reminders and the later notice were available on the dashboard. The court also found no violation of the statutory hearing requirement, holding that the proceedings were under Section 73, the supplementary notice was not time-barred, and the impugned demand matched that notice. As the remaining dispute involved factual findings on merits, the petitioner was directed to pursue the statutory appeal.
Visible notices on the GST common portal amounted to substantial compliance with service requirements, so the objection that the last notice was not communicated and that hearing was denied failed. The challenge based on breach of natural justice was rejected because the original show cause notice, reminders and the later notice were available on the dashboard. The court also found no violation of the statutory hearing requirement, holding that the proceedings were under Section 73, the supplementary notice was not time-barred, and the impugned demand matched that notice. As the remaining dispute involved factual findings on merits, the petitioner was directed to pursue the statutory appeal.
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