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...
Cenvat credit - Duty paying documents - only upon the invoices being issued, the cenvat credit, on the strength of such documents could be availed by the manufacturer - documents endorsed by the consignee are not eligible for availing credit - HC
Cenvat credit - Duty paying documents - only upon the invoices being issued, the cenvat credit, on the strength of such documents could be availed by the manufacturer - documents endorsed by the consignee are not eligible for availing credit - HC
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