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...
Availability of an efficacious statutory appeal against assessment orders bars resort to writ jurisdiction; failure to disclose that remedy and a misleading claim of no alternate efficacious remedy warranted dismissal, and the petitioner was granted liberty to pursue the statutory appeal. Disputed factual questions-specifically service of notice by electronic means and infringement of natural justice-are unsuitable for summary resolution in writ proceedings and do not justify bypassing the appellate scheme. All substantive contentions remain open for determination before the appellate forum.
Availability of an efficacious statutory appeal against assessment orders bars resort to writ jurisdiction; failure to disclose that remedy and a misleading claim of no alternate efficacious remedy warranted dismissal, and the petitioner was granted liberty to pursue the statutory appeal. Disputed factual questions-specifically service of notice by electronic means and infringement of natural justice-are unsuitable for summary resolution in writ proceedings and do not justify bypassing the appellate scheme. All substantive contentions remain open for determination before the appellate forum.
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