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...
Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax Credit (ITC). Court directed proper officer to afford fresh opportunity of hearing to petitioner. Considering determination already made, petitioner directed to deposit pre-deposit sum of Rs.10 lakhs within two weeks. Upon deposit, proper officer to decide matter afresh after hearing petitioner, who can rely on additional documents. Deposit to be retained till fresh decision. Writ petition disposed of.
Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax Credit (ITC). Court directed proper officer to afford fresh opportunity of hearing to petitioner. Considering determination already made, petitioner directed to deposit pre-deposit sum of Rs.10 lakhs within two weeks. Upon deposit, proper officer to decide matter afresh after hearing petitioner, who can rely on additional documents. Deposit to be retained till fresh decision. Writ petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
