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...
Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment.
Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
