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 SCN issued u/s 73 of CGST Act challenged - recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 - transactions related to licensing services for right to use minerals including exploration and evaluation under Service Code 9973 37 - retrospective operation of CBIC circular dated 6-10-2021 - High Court issued notice to Opposite Parties - directed no coercive action for recovery of demand till next date of hearing - matter listed along with related writ petition.
Validity of SCN issued u/s 73 of CGST Act challenged - recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 - transactions related to licensing services for right to use minerals including exploration and evaluation under Service Code 9973 37 - retrospective operation of CBIC circular dated 6-10-2021 - High Court issued notice to Opposite Parties - directed no coercive action for recovery of demand till next date of hearing - matter listed along with related writ petition.
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