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 challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petition alleging defects including non-issuance of a pre-consultation notice under r.142(1A) and disputes over excess ITC (including claims from cancelled dealers, return-defaulters and non-business/exempt supplies and reconciliation issues) was disposed of with the direction that the petitioner may pursue an appeal under s.107 CGST by 30 November 2025, which shall not be dismissed on limitation and shall be decided on merits.
The HC dismissed the challenge insofar as it sought to impugn the authenticity of the SCN and order on the ground of absence of physical signatures, holding that GST-portal uploads authenticated by the concerned officer's digital key and bearing officer name/designation are valid unless misuse of the digital key is shown. The petition alleging defects including non-issuance of a pre-consultation notice under r.142(1A) and disputes over excess ITC (including claims from cancelled dealers, return-defaulters and non-business/exempt supplies and reconciliation issues) was disposed of with the direction that the petitioner may pursue an appeal under s.107 CGST by 30 November 2025, which shall not be dismissed on limitation and shall be decided on merits.
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