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...
Disputed input tax credit claimed to have been reversed before issuance of the show-cause notice required verification through the rectification application and relevant returns. As that verification had not been undertaken, the GST demand was remitted for fresh adjudication on merits. The remand was conditional on deposit of 25% of the disputed tax, with adjustment for properly substantiated prior payments or recoveries. Upon compliance, any consequential bank attachment was to be vacated.
Disputed input tax credit claimed to have been reversed before issuance of the show-cause notice required verification through the rectification application and relevant returns. As that verification had not been undertaken, the GST demand was remitted for fresh adjudication on merits. The remand was conditional on deposit of 25% of the disputed tax, with adjustment for properly substantiated prior payments or recoveries. Upon compliance, any consequential bank attachment was to be vacated.
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