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...
The High Court addressed the issue of rebate claim and the applicability of Standard Input Output Norms (SION) in determining wastage for rebate claims u/r 18 of the Rules, 2002. The department filed a revision application against rebate sanctioning. The Court held that previous recovery orders had attained finality as they were not challenged before higher authorities. The Court noted that the petitioner did not contest SION norms before the Appellate Authority, precluding them from raising the issue later. The Adjudicating Authority's incorrect calculation of SION norms was rectified by the Appellate Authority, with the Revisional Authority upholding the decision. The Court found no grounds to grant relief and dismissed the petition.
The High Court addressed the issue of rebate claim and the applicability of Standard Input Output Norms (SION) in determining wastage for rebate claims u/r 18 of the Rules, 2002. The department filed a revision application against rebate sanctioning. The Court held that previous recovery orders had attained finality as they were not challenged before higher authorities. The Court noted that the petitioner did not contest SION norms before the Appellate Authority, precluding them from raising the issue later. The Adjudicating Authority's incorrect calculation of SION norms was rectified by the Appellate Authority, with the Revisional Authority upholding the decision. The Court found no grounds to grant relief and dismissed the petition.
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