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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Seeking reopening of portal for filing TRAN Declaration form - Section 140(3) of the CGST Act - In the present case also, the petitioner has made out a clear case for grant of relief. The third respondent is said to be the nodal officer. The respondents 2 and 3 are directed to facilitate the uploading of Form TRAN-1 by the petitioner as originally prayed for by her - HC
Seeking reopening of portal for filing TRAN Declaration form - Section 140(3) of the CGST Act - In the present case also, the petitioner has made out a clear case for grant of relief. The third respondent is said to be the nodal officer. The respondents 2 and 3 are directed to facilitate the uploading of Form TRAN-1 by the petitioner as originally prayed for by her - HC
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