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, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
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