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...
The HC dismissed the writ petition challenging the demand and penalties totaling Rs. 8.83 crores for fraudulent ITC claims involving multiple non-existent firms and numerous noticees for FY 2017-18. The Court held that the petitioner must pursue the statutory appellate remedy rather than seek relief via writ jurisdiction, given the complexity and multiplicity of transactions underlying the ITC claims. The non-consideration of the petitioner's reply does not preclude filing an appeal with supporting documents. The Court noted that consolidated show cause notices were impracticable due to distinct transaction networks. Consequently, the HC declined to adjudicate on the merits under writ jurisdiction and disposed of the petition accordingly.
The HC dismissed the writ petition challenging the demand and penalties totaling Rs. 8.83 crores for fraudulent ITC claims involving multiple non-existent firms and numerous noticees for FY 2017-18. The Court held that the petitioner must pursue the statutory appellate remedy rather than seek relief via writ jurisdiction, given the complexity and multiplicity of transactions underlying the ITC claims. The non-consideration of the petitioner's reply does not preclude filing an appeal with supporting documents. The Court noted that consolidated show cause notices were impracticable due to distinct transaction networks. Consequently, the HC declined to adjudicate on the merits under writ jurisdiction and disposed of the petition accordingly.
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