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...
Garnishee recovery action carrying serious civil consequences requires prior adjudication where the taxpayer has raised disputed tax particulars and submitted replies. The material states that recovery should not proceed without considering those replies, providing a personal hearing, and issuing a reasoned order consistent with principles of natural justice. The recovery notice was kept in abeyance pending adjudication, with the authority required to hear the taxpayer and decide the matter within the stipulated period. All substantive merits remained open for determination.
Garnishee recovery action carrying serious civil consequences requires prior adjudication where the taxpayer has raised disputed tax particulars and submitted replies. The material states that recovery should not proceed without considering those replies, providing a personal hearing, and issuing a reasoned order consistent with principles of natural justice. The recovery notice was kept in abeyance pending adjudication, with the authority required to hear the taxpayer and decide the matter within the stipulated period. All substantive merits remained open for determination.
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