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...
Provisional attachment order u/s 83 of CGST Act challenged for completion of one year's period. Court held that Section 83 employs mandatory language, and impugned provisional attachment order dated 19.05.2023 ceased to have effect upon expiry of one year period from issuance date, i.e., 19.05.2023. Petition disposed of.
Provisional attachment order u/s 83 of CGST Act challenged for completion of one year's period. Court held that Section 83 employs mandatory language, and impugned provisional attachment order dated 19.05.2023 ceased to have effect upon expiry of one year period from issuance date, i.e., 19.05.2023. Petition disposed of.
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