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...
Validity of SCN issued to a dead person - There is no specific provision or machinery provision for recovery of tax dues, after death of the proprietor. - Section 87 (c) of the Finance Act is not applicable.
Validity of SCN issued to a dead person - There is no specific provision or machinery provision for recovery of tax dues, after death of the proprietor. - Section 87 (c) of the Finance Act is not applicable.
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