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...
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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