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...
Interest not awarded on the amount of service tax refunded - Considering the fact that the Act of 1944 is a self-contained code, which provides a definite and systemic mechanism for the recovery of demand and the consequential refund thereof, this Court cannot issue directions dehors the law whilst disregarding the statutorily prescribed mechanism mandatorily required to be followed in cases of refund. - HC
Interest not awarded on the amount of service tax refunded - Considering the fact that the Act of 1944 is a self-contained code, which provides a definite and systemic mechanism for the recovery of demand and the consequential refund thereof, this Court cannot issue directions dehors the law whilst disregarding the statutorily prescribed mechanism mandatorily required to be followed in cases of refund. - HC
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