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...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Non-incorporation of the Document Identification Number required by the Board circulars rendered the appellate order invalid, as earlier decisions had treated DIN compliance as mandatory and failure to include it as fatal to the order's validity. The contention that the requirement applied only to communications and not to adjudicatory or appellate orders was rejected, because later precedent had extended the same consequence to such orders. A subsequent circular relaxing the requirement for email-communicated orders did not assist the respondent, since it came into force after the impugned order and, in any event, the alternative Unique Issue Number was also not used. The appellate order was set aside and the matter remanded for fresh consideration after hearing the petitioner.
Non-incorporation of the Document Identification Number required by the Board circulars rendered the appellate order invalid, as earlier decisions had treated DIN compliance as mandatory and failure to include it as fatal to the order's validity. The contention that the requirement applied only to communications and not to adjudicatory or appellate orders was rejected, because later precedent had extended the same consequence to such orders. A subsequent circular relaxing the requirement for email-communicated orders did not assist the respondent, since it came into force after the impugned order and, in any event, the alternative Unique Issue Number was also not used. The appellate order was set aside and the matter remanded for fresh consideration after hearing the petitioner.
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