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...
Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The notice cannot be said to have been issued acting without jurisdiction - petition dismissed.
Jurisdiction - Post GST audit - notice issued for Central Excise and Service Tax Audit for the period from 2013-14 to 2017-18 - Section 174(2)(e) of CGST Act, 2017 - The notice cannot be said to have been issued acting without jurisdiction - petition dismissed.
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