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...
In fraud assessments, the six-month period for issuing a show cause notice before the order-in-original was treated as directory, not mandatory, because the statute prescribed no consequence for breach; the challenge therefore turned on prejudice, and none was shown where multiple notices, replies, and personal hearings were granted and the assessment was passed within limitation. The writ court also declined to bypass the statutory remedy, noting that the Supreme Court had already left the assessee to pursue the appellate forum with all contentions available, including alleged prejudice from missing files; the writ petition was dismissed with liberty to invoke that remedy.
In fraud assessments, the six-month period for issuing a show cause notice before the order-in-original was treated as directory, not mandatory, because the statute prescribed no consequence for breach; the challenge therefore turned on prejudice, and none was shown where multiple notices, replies, and personal hearings were granted and the assessment was passed within limitation. The writ court also declined to bypass the statutory remedy, noting that the Supreme Court had already left the assessee to pursue the appellate forum with all contentions available, including alleged prejudice from missing files; the writ petition was dismissed with liberty to invoke that remedy.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
