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 waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
A waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
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