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 - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the assessing officer relied solely on the statements from the show cause notice, indicating a lack of application of mind. - It was observed that the petitioner had submitted documents such as invoices, transporter's invoice, and bank statements, which were not considered in the assessment order. - The court emphasized that the assessing officer failed to apply discretion and disregarded crucial evidence submitted by the petitioner. - Matter restored back.
Validity of assessment order - fraudulent availment of Input Tax Credit (ITC) - The High court noted that documents provided by the petitioner were disregarded, and the assessing officer relied solely on the statements from the show cause notice, indicating a lack of application of mind. - It was observed that the petitioner had submitted documents such as invoices, transporter's invoice, and bank statements, which were not considered in the assessment order. - The court emphasized that the assessing officer failed to apply discretion and disregarded crucial evidence submitted by the petitioner. - Matter restored back.
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