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...
Where an assessing authority relies on disputed information to complete assessment, all material in the Department's possession must first be disclosed to the assessee. The High Court held that incomplete invoice-wise CBIC data could not justify an adverse assessment, and no adverse presumption could be drawn from material that was not complete or fully shared unless corroborated by other evidence. Because the assessment proceeded without full disclosure of the departmental record, the order was vitiated for breach of natural justice. The final assessment order was set aside and the matter was remitted for fresh assessment after disclosure of the material and grant of proper opportunity to the assessee.
Where an assessing authority relies on disputed information to complete assessment, all material in the Department's possession must first be disclosed to the assessee. The High Court held that incomplete invoice-wise CBIC data could not justify an adverse assessment, and no adverse presumption could be drawn from material that was not complete or fully shared unless corroborated by other evidence. Because the assessment proceeded without full disclosure of the departmental record, the order was vitiated for breach of natural justice. The final assessment order was set aside and the matter was remitted for fresh assessment after disclosure of the material and grant of proper opportunity to the assessee.
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