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...
Imposition of penalty - CST Act - purchase tax not paid - The assessee attempted revision of returns only after penalty proceedings were issued, which is not permissible as per the proviso to Section 42(2).
Imposition of penalty - CST Act - purchase tax not paid - The assessee attempted revision of returns only after penalty proceedings were issued, which is not permissible as per the proviso to Section 42(2).
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