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...
Violation of principles of natural justice - notice u/s 46 was not been given to the petitioner - The Court rejects the petitioner's contention regarding non-compliance with Section 46. Since the petitioner filed a NIL return, no notice was necessary under this section. The case falls under Chapter XIV, where notices were issued under Section 70 post-search and seizure. - The Court finds no violation of principles of natural justice. The petitioner was provided with opportunities for a personal hearing, as mandated by Section 75(5) of the Act. The petitioner's admission of GST liability in evidence strengthens this finding. - Consequently, the writ petition was dismissed, with the petitioner directed to pursue appellate remedies.
Violation of principles of natural justice - notice u/s 46 was not been given to the petitioner - The Court rejects the petitioner's contention regarding non-compliance with Section 46. Since the petitioner filed a NIL return, no notice was necessary under this section. The case falls under Chapter XIV, where notices were issued under Section 70 post-search and seizure. - The Court finds no violation of principles of natural justice. The petitioner was provided with opportunities for a personal hearing, as mandated by Section 75(5) of the Act. The petitioner's admission of GST liability in evidence strengthens this finding. - Consequently, the writ petition was dismissed, with the petitioner directed to pursue appellate remedies.
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