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 reviewed the validity of an assessment where only one day was given to respond to a show cause notice, deeming it unreasonable and a violation of natural justice. The petitioner submitted evidence from a bank stating a lesser amount received than assessed. Consequently, the court set aside the order and remanded for reconsideration, noting the failure to consider the evidence. The court allowed the assessee's appeal, finding the assessment order unsustainable.
The High Court reviewed the validity of an assessment where only one day was given to respond to a show cause notice, deeming it unreasonable and a violation of natural justice. The petitioner submitted evidence from a bank stating a lesser amount received than assessed. Consequently, the court set aside the order and remanded for reconsideration, noting the failure to consider the evidence. The court allowed the assessee's appeal, finding the assessment order unsustainable.
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