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...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Suppression of material facts in writ proceedings arose from the petitioner's failure to disclose an anticipatory bail application and its withdrawal while alleging that GST dues and penalty were paid under coercion. The withdrawal record stated that a reasonable amount had been deposited under protest and that, after appearing before authorities and giving a statement, the petitioner did not apprehend arrest. The HC found prima facie that the non-disclosure was material and that the payment was voluntary. It directed the petitioner to deposit costs and file an affidavit explaining the suppression, while keeping further orders open.
Suppression of material facts in writ proceedings arose from the petitioner's failure to disclose an anticipatory bail application and its withdrawal while alleging that GST dues and penalty were paid under coercion. The withdrawal record stated that a reasonable amount had been deposited under protest and that, after appearing before authorities and giving a statement, the petitioner did not apprehend arrest. The HC found prima facie that the non-disclosure was material and that the payment was voluntary. It directed the petitioner to deposit costs and file an affidavit explaining the suppression, while keeping further orders open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
