Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Statutory exemption certificates issued by the High Powered Committee could not be questioned by the Commissioner through a show-cause notice alleging fraud or misrepresentation. The exemption notification vested the Committee alone with authority to certify a new industrial unit and eligible plant-and-machinery investment; departmental authorities had accepted those certificates, verified installation and granted refunds. Any alleged misrepresentation had to be placed before the issuing Committee, not determined by the Commissioner. As the notice reopened settled refunds without authority and subsequent cess proceedings contained no fraud allegation, the HC treated it as arbitrary, an abuse of power and without jurisdiction, and quashed it in writ jurisdiction.
Statutory exemption certificates issued by the High Powered Committee could not be questioned by the Commissioner through a show-cause notice alleging fraud or misrepresentation. The exemption notification vested the Committee alone with authority to certify a new industrial unit and eligible plant-and-machinery investment; departmental authorities had accepted those certificates, verified installation and granted refunds. Any alleged misrepresentation had to be placed before the issuing Committee, not determined by the Commissioner. As the notice reopened settled refunds without authority and subsequent cess proceedings contained no fraud allegation, the HC treated it as arbitrary, an abuse of power and without jurisdiction, and quashed it in writ jurisdiction.
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