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 disposed of a writ application challenging an ex-parte assessment order for violation of natural justice principles covering the period 01.10.2018 to 31.03.2019. Following precedent established in a coordinate bench decision, the court directed that upon payment of ten percent of the disputed tax amount, the petitioner would be entitled to stay of recovery until GST Tribunals are constituted and an appeal is filed within the prescribed timeframe. Both parties agreed that the substantive issues could be agitated before the Tribunal once established. The court noted that while pre-deposit requirements had been reduced to ten percent, this reduction was only effective from 01.11.2024, and GST Tribunals remained unconstituted with no possibility of filing appeals before that date. The application was disposed of accordingly.
The HC disposed of a writ application challenging an ex-parte assessment order for violation of natural justice principles covering the period 01.10.2018 to 31.03.2019. Following precedent established in a coordinate bench decision, the court directed that upon payment of ten percent of the disputed tax amount, the petitioner would be entitled to stay of recovery until GST Tribunals are constituted and an appeal is filed within the prescribed timeframe. Both parties agreed that the substantive issues could be agitated before the Tribunal once established. The court noted that while pre-deposit requirements had been reduced to ten percent, this reduction was only effective from 01.11.2024, and GST Tribunals remained unconstituted with no possibility of filing appeals before that date. The application was disposed of accordingly.
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