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 or composite assessment order under the GST Act cannot cover more than one tax period, and once the annual return due date is reached, it cannot extend beyond one year. Following prior Division Bench precedent, the HC held that the impugned order, as it covered multiple financial years, was invalid and was set aside on that ground alone. The matter was remanded, with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation. Other grounds of challenge were left open.
A single show-cause notice or composite assessment order under the GST Act cannot cover more than one tax period, and once the annual return due date is reached, it cannot extend beyond one year. Following prior Division Bench precedent, the HC held that the impugned order, as it covered multiple financial years, was invalid and was set aside on that ground alone. The matter was remanded, with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation. Other grounds of challenge were left open.
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