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...
High Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating reasons and that a summary in Form GST DRC-01 with an attached statement of determination cannot substitute for the SCN mandated by Section 74 read with Rule 142(1)(a); initiation without a proper SCN was contrary to law. The Court also found that an opportunity of hearing prescribed by Section 75(4) must be granted before an adverse order; failure to afford a hearing vitiated the impugned order. The impugned order was set aside, liberty granted to initiate de novo proceedings, and the interregnum excluded for limitation calculation.
High Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating reasons and that a summary in Form GST DRC-01 with an attached statement of determination cannot substitute for the SCN mandated by Section 74 read with Rule 142(1)(a); initiation without a proper SCN was contrary to law. The Court also found that an opportunity of hearing prescribed by Section 75(4) must be granted before an adverse order; failure to afford a hearing vitiated the impugned order. The impugned order was set aside, liberty granted to initiate de novo proceedings, and the interregnum excluded for limitation calculation.
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