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 declined to exercise extraordinary jurisdiction to quash or modify the show cause notice issued under Section 74 of the CGST Act, 2017, finding no basis to interfere at this stage. The Court held that allegations of suppression of facts could not be dismissed prematurely and must be examined by the issuing authority. The petitioner was permitted to file a reply to the show cause notice within two weeks, which the authority is directed to consider. The petition was disposed of accordingly, with no relief granted against the issuance or content of the notice, thereby preserving the procedural rights of the parties under the CGST Act.
The HC declined to exercise extraordinary jurisdiction to quash or modify the show cause notice issued under Section 74 of the CGST Act, 2017, finding no basis to interfere at this stage. The Court held that allegations of suppression of facts could not be dismissed prematurely and must be examined by the issuing authority. The petitioner was permitted to file a reply to the show cause notice within two weeks, which the authority is directed to consider. The petition was disposed of accordingly, with no relief granted against the issuance or content of the notice, thereby preserving the procedural rights of the parties under the CGST Act.
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