Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
The HC quashed Orders-In-Original issued after an 11-year delay in adjudicating a Show Cause Notice, holding that inordinate delay constituted sufficient ground for quashing proceedings. The court rejected respondents' justifications based on CGST implementation, COVID-19, and alleged delays by petitioners. Relying on Vos Technologies India precedent, the court emphasized that authorities are obligated to conclude adjudication expeditiously, and that matters with financial or penal consequences cannot remain unresolved for years. The statutory flexibility cannot be construed as sanctioning indolence or used routinely without justification. The HC ordered release of bank guarantees furnished by petitioners.
The HC quashed Orders-In-Original issued after an 11-year delay in adjudicating a Show Cause Notice, holding that inordinate delay constituted sufficient ground for quashing proceedings. The court rejected respondents' justifications based on CGST implementation, COVID-19, and alleged delays by petitioners. Relying on Vos Technologies India precedent, the court emphasized that authorities are obligated to conclude adjudication expeditiously, and that matters with financial or penal consequences cannot remain unresolved for years. The statutory flexibility cannot be construed as sanctioning indolence or used routinely without justification. The HC ordered release of bank guarantees furnished by petitioners.
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TaxTMI 
TaxTMI 
of 4881 
