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...
Principles of natural justice violated due to errors apparent on record. Petitioner claimed inability to respond or participate due to unawareness of proceedings. Court held that tax computation erred by considering total turnover instead of turnover difference between profit and loss account and GSTR 9. Petitioner's explanation of unawareness unacceptable for a large corporate entity. However, substantial liability imposed without considering GSTR 9C reconciliation statement. Cumulatively, opportunity granted to petitioner to contest tax demand by remitting Rs.2.50 crore within four weeks and submitting reply with relevant documents. Impugned order set aside subject to compliance. Petition disposed of.
Principles of natural justice violated due to errors apparent on record. Petitioner claimed inability to respond or participate due to unawareness of proceedings. Court held that tax computation erred by considering total turnover instead of turnover difference between profit and loss account and GSTR 9. Petitioner's explanation of unawareness unacceptable for a large corporate entity. However, substantial liability imposed without considering GSTR 9C reconciliation statement. Cumulatively, opportunity granted to petitioner to contest tax demand by remitting Rs.2.50 crore within four weeks and submitting reply with relevant documents. Impugned order set aside subject to compliance. Petition disposed of.
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