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...
Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide detailed reasons for cancellation within two weeks. Appellate Authority's order dismissing appeals also set aside as revisional power under GST Act section 108 cannot be exercised after dismissal of appeals. Petition allowed by way of remand.
Order cancelling petitioner's registration quashed as it violated principles of natural justice by not assigning reasons. Matter remanded to Assessing Officer to provide detailed reasons for cancellation within two weeks. Appellate Authority's order dismissing appeals also set aside as revisional power under GST Act section 108 cannot be exercised after dismissal of appeals. Petition allowed by way of remand.
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