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...
Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these assessment orders had to be withdrawn as contemplated under the said Section - The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders - HC
Best judgment assessment u/s 62 of the CGST Act - contention of petitioner is that in view of the returns subsequently filed within the period permitted u/s 62, these assessment orders had to be withdrawn as contemplated under the said Section - The remedy of the petitioner against the said assessment orders lies in approaching the statutory appellate authority against the said orders - HC
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