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...
When a statutory appellate forum is non-functional an aggrieved person may seek writ relief to avoid being remediless, but such relief cannot displace or relax statutory conditions attached to the statutory appeal. The note emphasises that where the appellate tribunal has been made functional and filing windows extended, disputes should be adjudicated by the designated forum. The pre-deposit condition requiring payment of the admitted amount and an additional portion of disputed tax remains binding and must be complied with before the appeal is entertained by the tribunal within the prescribed timeline.
When a statutory appellate forum is non-functional an aggrieved person may seek writ relief to avoid being remediless, but such relief cannot displace or relax statutory conditions attached to the statutory appeal. The note emphasises that where the appellate tribunal has been made functional and filing windows extended, disputes should be adjudicated by the designated forum. The pre-deposit condition requiring payment of the admitted amount and an additional portion of disputed tax remains binding and must be complied with before the appeal is entertained by the tribunal within the prescribed timeline.
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