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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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HC invalidated the tax recovery action against the petitioner, finding the assessment order withdrawn under Section 62(2) as a matter of legal fiction. The court determined that since the original tax assessment order lost legal efficacy after the petitioner timely filed GSTR 3B and paid taxes within statutory period, the subsequent recovery proceedings were procedurally improper. The respondent tax authority acted ultra vires by initiating recovery without issuing prior notice, particularly after approximately five years from the original demand date. The HC directed respondent authorities to file their response within two weeks and scheduled further hearing.
HC invalidated the tax recovery action against the petitioner, finding the assessment order withdrawn under Section 62(2) as a matter of legal fiction. The court determined that since the original tax assessment order lost legal efficacy after the petitioner timely filed GSTR 3B and paid taxes within statutory period, the subsequent recovery proceedings were procedurally improper. The respondent tax authority acted ultra vires by initiating recovery without issuing prior notice, particularly after approximately five years from the original demand date. The HC directed respondent authorities to file their response within two weeks and scheduled further hearing.
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