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...
The HC recalled its earlier order and restored the writ petition, acknowledging that the petitioner should not be excluded from proceedings involving circular trading adjudication. The court recognized that circular trading issues must be decided with all five assessees participating collectively. The petitioner sought restoration to challenge the adjudicating authority's final order alongside four other assessees. The court determined that changed circumstances warranted restoration of the petition to its original number (8015/2024), thereby allowing the petitioner to join the collective proceedings. The review petition was accordingly disposed of, with the court's 17.12.2024 order being formally recalled.
The HC recalled its earlier order and restored the writ petition, acknowledging that the petitioner should not be excluded from proceedings involving circular trading adjudication. The court recognized that circular trading issues must be decided with all five assessees participating collectively. The petitioner sought restoration to challenge the adjudicating authority's final order alongside four other assessees. The court determined that changed circumstances warranted restoration of the petition to its original number (8015/2024), thereby allowing the petitioner to join the collective proceedings. The review petition was accordingly disposed of, with the court's 17.12.2024 order being formally recalled.
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