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...
Interference with a show cause notice is unwarranted unless it is ex facie without jurisdiction. Here, the GST dispute over an offshore construction contract turned on factual questions, including local procurement, shipments from the India office, and consolidation of Mauritius site accounts in the Indian company's financials. Those features had a bearing on the territorial applicability of GST, so the notice was not patently without jurisdiction and could not be quashed in writ proceedings as premature. The cited advance-ruling decision was distinguished because it did not arise from a writ challenge to a notice on disputed facts.
Interference with a show cause notice is unwarranted unless it is ex facie without jurisdiction. Here, the GST dispute over an offshore construction contract turned on factual questions, including local procurement, shipments from the India office, and consolidation of Mauritius site accounts in the Indian company's financials. Those features had a bearing on the territorial applicability of GST, so the notice was not patently without jurisdiction and could not be quashed in writ proceedings as premature. The cited advance-ruling decision was distinguished because it did not arise from a writ challenge to a notice on disputed facts.
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