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...
Extraordinary writ jurisdiction was declined where the taxpayer's statutory appeal against a GST demand had become time-barred. The notes state that the taxpayer submitted a physical reply to the show-cause notice because the portal had earlier been handled by a chartered accountant, but the final order recorded no reply and confirmed the demand. A rectification application under the GST Act remained pending but also appeared time-barred. The High Court dismissed the writ petition, stating that expiry of the statutory appellate limitation did not justify exercising jurisdiction under Article 226.
Extraordinary writ jurisdiction was declined where the taxpayer's statutory appeal against a GST demand had become time-barred. The notes state that the taxpayer submitted a physical reply to the show-cause notice because the portal had earlier been handled by a chartered accountant, but the final order recorded no reply and confirmed the demand. A rectification application under the GST Act remained pending but also appeared time-barred. The High Court dismissed the writ petition, stating that expiry of the statutory appellate limitation did not justify exercising jurisdiction under Article 226.
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