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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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A vested right of appeal attaches when original adjudicatory proceedings commence, including the conditions for access to the appellate forum. The notes explain that a subsequently introduced, onerous pre-deposit requirement cannot apply to pending proceedings unless the amendment expressly or necessarily provides for retrospective operation. Where a show-cause notice imposing personal penalty liability preceded substitution of the proviso to section 107(6), the earlier appellate regime governs. The substituted requirement to deposit ten per cent of disputed penalties therefore does not apply to penalty-only appeals arising from that notice, although any admitted amount remains payable. The Appellate Authority has no inherent power to waive an otherwise applicable statutory pre-deposit.
A vested right of appeal attaches when original adjudicatory proceedings commence, including the conditions for access to the appellate forum. The notes explain that a subsequently introduced, onerous pre-deposit requirement cannot apply to pending proceedings unless the amendment expressly or necessarily provides for retrospective operation. Where a show-cause notice imposing personal penalty liability preceded substitution of the proviso to section 107(6), the earlier appellate regime governs. The substituted requirement to deposit ten per cent of disputed penalties therefore does not apply to penalty-only appeals arising from that notice, although any admitted amount remains payable. The Appellate Authority has no inherent power to waive an otherwise applicable statutory pre-deposit.
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