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...
Section 79 permits recovery of tax dues from third parties without any separate statutory requirement of prior authorization before recovery proceedings are initiated. The High Court found that the jurisdictional Deputy Assistant Commissioner (ST) was the notified proper officer under the Gazette notification, so the notice could not be challenged for want of competence. It also held that once the assessment order had attained finality, no further prior notice to the dealer was required before issuing a garnishee notice to the bank. The recovery notice was therefore lawful and the writ petition was dismissed.
Section 79 permits recovery of tax dues from third parties without any separate statutory requirement of prior authorization before recovery proceedings are initiated. The High Court found that the jurisdictional Deputy Assistant Commissioner (ST) was the notified proper officer under the Gazette notification, so the notice could not be challenged for want of competence. It also held that once the assessment order had attained finality, no further prior notice to the dealer was required before issuing a garnishee notice to the bank. The recovery notice was therefore lawful and the writ petition was dismissed.
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