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...
A single show cause notice could not be enforced against both the former proprietorship and the later partnership firm for the post-conversion period, because the remand order required separate notices and no fresh notice to the partnership firm was shown; the later demand was therefore set aside. In works contract matters, a community hall intended for paid use and fruit and vegetable stalls were treated as having commercial character, so the claimed non-commercial exemption failed, while boundary walls, a public sports complex and related landscaping were held non-commercial on the dominant-use test. TDS and refundable security deposits were excluded from taxable value. Payment already made for EWS housing was left open to verification.
A single show cause notice could not be enforced against both the former proprietorship and the later partnership firm for the post-conversion period, because the remand order required separate notices and no fresh notice to the partnership firm was shown; the later demand was therefore set aside. In works contract matters, a community hall intended for paid use and fruit and vegetable stalls were treated as having commercial character, so the claimed non-commercial exemption failed, while boundary walls, a public sports complex and related landscaping were held non-commercial on the dominant-use test. TDS and refundable security deposits were excluded from taxable value. Payment already made for EWS housing was left open to verification.
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