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...
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
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