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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Application for contempt proceedings - The jurisdiction under the Contempt of Courts Act is not to be invoked unless the Court finds that the act on the part of the authority is deliberate and in willful disobedience of the order of this Court. Unless a real and serious prejudice is shown, which can be regarded as a substantial interference with the due course of justice, this jurisdiction would not be available. - HC
Application for contempt proceedings - The jurisdiction under the Contempt of Courts Act is not to be invoked unless the Court finds that the act on the part of the authority is deliberate and in willful disobedience of the order of this Court. Unless a real and serious prejudice is shown, which can be regarded as a substantial interference with the due course of justice, this jurisdiction would not be available. - HC
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