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...
The HC declined to quash a GST show cause notice at the writ stage, holding that interference under Article 226 is confined to exceptional cases where the notice is wholly without jurisdiction or facially illegal. The earlier classification ruling in the petitioner's own case did not conclude the present demand because the notice rested on a different foundation and on material gathered in enquiry, including the petitioner's documents. Questions on bifurcation, supply character, applicable rate and limitation were matters for reply before the proper officer, not writ review. The petition was dismissed with liberty to respond to the notice within four weeks, and all merits objections were kept open.
The HC declined to quash a GST show cause notice at the writ stage, holding that interference under Article 226 is confined to exceptional cases where the notice is wholly without jurisdiction or facially illegal. The earlier classification ruling in the petitioner's own case did not conclude the present demand because the notice rested on a different foundation and on material gathered in enquiry, including the petitioner's documents. Questions on bifurcation, supply character, applicable rate and limitation were matters for reply before the proper officer, not writ review. The petition was dismissed with liberty to respond to the notice within four weeks, and all merits objections were kept open.
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