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...
Reassessment against a converted non-existing firm was jurisdictionally defective where no notice under section 148 was issued to the successor company and the proceedings were continued in the erstwhile firm's name. The HC also held that mandatory faceless assessment procedure was breached because no draft assessment order was issued under section 144B and a final order was passed directly. The reassessment order, demand notice and penalty notices were quashed, with liberty to proceed afresh in accordance with law after curing these defects.
Reassessment against a converted non-existing firm was jurisdictionally defective where no notice under section 148 was issued to the successor company and the proceedings were continued in the erstwhile firm's name. The HC also held that mandatory faceless assessment procedure was breached because no draft assessment order was issued under section 144B and a final order was passed directly. The reassessment order, demand notice and penalty notices were quashed, with liberty to proceed afresh in accordance with law after curing these defects.
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