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...
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
GST law recognises uploading a show-cause notice on the GST portal as valid service, so absence of physical delivery does not prevent the recipient from responding. Because the notices were available on the portal but no response was filed, a natural justice challenge based solely on non-service was rejected. Following cancellation of registration for non-filing of returns, statutory remedies for revival and appeal were available but not pursued. The writ remedy could not be used after expiry of the appeal period to bypass the statutory scheme, including pre-deposit requirements; merits such as subsequent filing of returns were left for statutory appeal. The writ petition was therefore dismissed.
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