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...
Inherent jurisdiction to quash criminal proceedings does not permit resolution of disputed factual defences concerning alleged wilful failure to furnish returns pursuant to search-assessment notices. Assertions that seized material was requested but not supplied, and that the default lacked wilfulness or mens rea, were disputed and lacked prima facie proof of requests before the stipulated period expired. Such matters require evidence and cannot be determined through a mini-trial at the quashing stage, where the Court assesses only whether a prima facie case exists. The quashing petitions were dismissed, leaving the Trial Court to decide the prosecutions on evidence without being influenced by the order's observations.
Inherent jurisdiction to quash criminal proceedings does not permit resolution of disputed factual defences concerning alleged wilful failure to furnish returns pursuant to search-assessment notices. Assertions that seized material was requested but not supplied, and that the default lacked wilfulness or mens rea, were disputed and lacked prima facie proof of requests before the stipulated period expired. Such matters require evidence and cannot be determined through a mini-trial at the quashing stage, where the Court assesses only whether a prima facie case exists. The quashing petitions were dismissed, leaving the Trial Court to decide the prosecutions on evidence without being influenced by the order's observations.
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