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 allowed the petition and quashed the impugned suspension insofar as it was effected without due investigation into alleged unauthorized changes based on forged documents, finding a violation of principles of natural justice. The Court directed the Joint Commissioner, State Taxes, to afford fresh opportunities to the parties to file responses and to be heard, and to pass an appropriate order after hearing, preferably within four months of receipt of a copy of the order. The HC noted that an earlier interim stay enabled the petitioner to file updated returns and responses, and ordered proceedings to be conducted with affording of statutory fairness before any final tax-administrative action.
The HC allowed the petition and quashed the impugned suspension insofar as it was effected without due investigation into alleged unauthorized changes based on forged documents, finding a violation of principles of natural justice. The Court directed the Joint Commissioner, State Taxes, to afford fresh opportunities to the parties to file responses and to be heard, and to pass an appropriate order after hearing, preferably within four months of receipt of a copy of the order. The HC noted that an earlier interim stay enabled the petitioner to file updated returns and responses, and ordered proceedings to be conducted with affording of statutory fairness before any final tax-administrative action.
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