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...
Uploading the show-cause notice only under the GST portal's 'Additional notice and orders' tab prevented a reply and violated natural justice. The HC also identified a material mismatch between the financial year covered by the appellate order and those in recovery and garnishee proceedings. It set aside the time-bar dismissal, quashed the appellate order, and required the GST appeal to be entertained and decided on merits, with all merits left open. The delay explanation was to be considered sufficient by the appellate authority, and no further pre-deposit was required. The recovery-related discrepancy warranted a further opportunity to the taxpayer.
Uploading the show-cause notice only under the GST portal's 'Additional notice and orders' tab prevented a reply and violated natural justice. The HC also identified a material mismatch between the financial year covered by the appellate order and those in recovery and garnishee proceedings. It set aside the time-bar dismissal, quashed the appellate order, and required the GST appeal to be entertained and decided on merits, with all merits left open. The delay explanation was to be considered sufficient by the appellate authority, and no further pre-deposit was required. The recovery-related discrepancy warranted a further opportunity to the taxpayer.
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