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...
Judicial restraint applied where a writ petition sought mandamus to enforce statutory duties against alleged tax evasion based on disputed unaccounted cash transactions and supporting material. The Court held that the Single Judge was in declining to enter the merits and in refusing mandamus at that stage, because no illegality, irregularity, or jurisdictional error was shown in that approach. The writ jurisdiction was therefore not interfered with in appeal, and the writ appeal was dismissed as devoid of merit.
Judicial restraint applied where a writ petition sought mandamus to enforce statutory duties against alleged tax evasion based on disputed unaccounted cash transactions and supporting material. The Court held that the Single Judge was in declining to enter the merits and in refusing mandamus at that stage, because no illegality, irregularity, or jurisdictional error was shown in that approach. The writ jurisdiction was therefore not interfered with in appeal, and the writ appeal was dismissed as devoid of merit.
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