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...
Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the petitioner, highlighting procedural irregularities and the lack of fair consideration in the adjudication process. It emphasized the importance of affording parties due process rights, including a meaningful opportunity to present their case and respond to allegations. - The matter remitted to the GST Officer for re-adjudication after granting the petitioner a proper opportunity of personal hearing.
Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the petitioner, highlighting procedural irregularities and the lack of fair consideration in the adjudication process. It emphasized the importance of affording parties due process rights, including a meaningful opportunity to present their case and respond to allegations. - The matter remitted to the GST Officer for re-adjudication after granting the petitioner a proper opportunity of personal hearing.
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