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...
Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate.
Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate.
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