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...
Violation of principles of natural justice and the challenge to the show cause notice (SCN). The SCN was challenged on the ground that it was in the nature of a final order, and the order-in-original was passed without providing an opportunity for a hearing. The issue pertained to the availment of input tax credit (ITC) from a fictitious firm, resulting in a contravention of Section 16(2) of the GST Act. The High Court observed that the SCNs predetermined the demand and were worded identically, resembling an order-in-original, which cannot be sustained under the law. Consequently, the High Court quashed the impugned SCNs and the subsequent order dated 29.12.2023, remanding the matter back to the respondent authorities to initiate fresh proceedings in accordance with the law within twelve weeks from the receipt of the order's copy. The petition was allowed by way of remand.
Violation of principles of natural justice and the challenge to the show cause notice (SCN). The SCN was challenged on the ground that it was in the nature of a final order, and the order-in-original was passed without providing an opportunity for a hearing. The issue pertained to the availment of input tax credit (ITC) from a fictitious firm, resulting in a contravention of Section 16(2) of the GST Act. The High Court observed that the SCNs predetermined the demand and were worded identically, resembling an order-in-original, which cannot be sustained under the law. Consequently, the High Court quashed the impugned SCNs and the subsequent order dated 29.12.2023, remanding the matter back to the respondent authorities to initiate fresh proceedings in accordance with the law within twelve weeks from the receipt of the order's copy. The petition was allowed by way of remand.
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