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...
Opportunity to substantiate the genuineness of disputed input tax credit transactions was required under principles of natural justice where the taxpayer did not respond to portal-uploaded intimation and show-cause notice but asserted lack of other service and sought to produce supporting documents. The High Court quashed the demand order and restored the proceedings for fresh consideration, conditional on timely filing of documents and deposit of 10% of the demand, subject to the final outcome.
Opportunity to substantiate the genuineness of disputed input tax credit transactions was required under principles of natural justice where the taxpayer did not respond to portal-uploaded intimation and show-cause notice but asserted lack of other service and sought to produce supporting documents. The High Court quashed the demand order and restored the proceedings for fresh consideration, conditional on timely filing of documents and deposit of 10% of the demand, subject to the final outcome.
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