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...
Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, the Order-in-Appeal cannot be sustained and the matter calls for a remit. - Matter restored back.
Refund of GST - eligibility conditions for taking input tax credit (ITC) - The High Court held that, the order is cryptic and the reasoning is not emanating from the order and there is no specific consideration of the factual matrix or the contentions of the petitioner in the Order-in- Appeal. Accordingly, the Order-in-Appeal cannot be sustained and the matter calls for a remit. - Matter restored back.
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