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...
Petitioner alleges compliance with pre-deposit obligations at two appellate stages and seeks relief from recovery; court directed petitioner to make representation to GST authorities proving payment and allowed authorities to verify and call for clarifications. Any sum recovered in excess of the cumulative deposits required at the two appellate stages must be refunded. Court did not determine merits and left substantive decision to the GST authorities, who may examine evidence and take an informed decision on refund and stay-related consequences.
Petitioner alleges compliance with pre-deposit obligations at two appellate stages and seeks relief from recovery; court directed petitioner to make representation to GST authorities proving payment and allowed authorities to verify and call for clarifications. Any sum recovered in excess of the cumulative deposits required at the two appellate stages must be refunded. Court did not determine merits and left substantive decision to the GST authorities, who may examine evidence and take an informed decision on refund and stay-related consequences.
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