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...
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 - petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners claimed violation of statutory provisions by not affording hearing, it was an afterthought as they did not file appeal within limitation period or approach Court expeditiously. Court granted leave to prefer appeal on payment of costs, subject to filing within two weeks. Petition disposed of.
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 - petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners claimed violation of statutory provisions by not affording hearing, it was an afterthought as they did not file appeal within limitation period or approach Court expeditiously. Court granted leave to prefer appeal on payment of costs, subject to filing within two weeks. Petition disposed of.
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