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 allowed the writ petitions by quashing the impugned assessment orders and remitting the matters to the respondents for fresh adjudication on merits. The court noted the petitioners' failure to respond to preceding show-cause notices and considered the applicability of notifications issued under Section 168A. In view of a recent decision of the Principal Bench invalidating the impugned Section 168A notification with consequential directions, the HC set aside the assessments without deciding substantive tax liability and directed the respondents to proceed afresh, observing that consequential statutory and procedural safeguards be afforded on reconsideration. The writ petitions are disposed of accordingly.
The HC allowed the writ petitions by quashing the impugned assessment orders and remitting the matters to the respondents for fresh adjudication on merits. The court noted the petitioners' failure to respond to preceding show-cause notices and considered the applicability of notifications issued under Section 168A. In view of a recent decision of the Principal Bench invalidating the impugned Section 168A notification with consequential directions, the HC set aside the assessments without deciding substantive tax liability and directed the respondents to proceed afresh, observing that consequential statutory and procedural safeguards be afforded on reconsideration. The writ petitions are disposed of accordingly.
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