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...
Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity to file effective reply. Impugned show cause notice set aside as it fails to disclose minimum factual basis for invoking power u/s 29 of Central Goods and Services Tax Act, 2017. Mere reproduction of offending clause cannot validate a deficient show cause notice lacking minimum essential details.
Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity to file effective reply. Impugned show cause notice set aside as it fails to disclose minimum factual basis for invoking power u/s 29 of Central Goods and Services Tax Act, 2017. Mere reproduction of offending clause cannot validate a deficient show cause notice lacking minimum essential details.
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