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...
Validity of assessment order and bank attachment order - Input Tax Credit (ITC) availed of by the petitioner was reversed on the ground that three suppliers had issued credit notes to the petitioner - The High court quashed the impugned assessment order dated 11.08.2023 and remands the matter for reconsideration by the first respondent. - The petitioner is granted the opportunity to reply to the show cause notice within two weeks, and the first respondent is directed to provide a reasonable opportunity for a fresh assessment order within two months thereafter.
Validity of assessment order and bank attachment order - Input Tax Credit (ITC) availed of by the petitioner was reversed on the ground that three suppliers had issued credit notes to the petitioner - The High court quashed the impugned assessment order dated 11.08.2023 and remands the matter for reconsideration by the first respondent. - The petitioner is granted the opportunity to reply to the show cause notice within two weeks, and the first respondent is directed to provide a reasonable opportunity for a fresh assessment order within two months thereafter.
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