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...
Seeking refund of amount paid under threat or duress in pursuance of an investigation - Though the original issuance of the show-cause notice may be in terms of the directions of the writ Court, any further contemplation of proceeding with the show-cause notice, would be without any authority, in view of the subsequent order passed. Thus, the consequential notice could be termed to be without any jurisdiction and would amount to an abuse of the process of law - Refund allowed - HC
Seeking refund of amount paid under threat or duress in pursuance of an investigation - Though the original issuance of the show-cause notice may be in terms of the directions of the writ Court, any further contemplation of proceeding with the show-cause notice, would be without any authority, in view of the subsequent order passed. Thus, the consequential notice could be termed to be without any jurisdiction and would amount to an abuse of the process of law - Refund allowed - HC
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