Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Absence of a Document Identification Number in the assessment order was treated as an inherent defect going to the validity of the order itself, and the High Court set it aside on that ground, following earlier decisions. The matter was remanded to the Assessing Officer for fresh consideration after granting the assessee an opportunity of hearing. On the delayed writ challenge, the Court did not finally decide the service dispute but accepted that practical difficulties in the GST portal regime and the patent irregularity in the order justified consideration of the petition, subject to deposit of 20% of the disputed tax, with adjustment of amounts already paid or recovered.
Absence of a Document Identification Number in the assessment order was treated as an inherent defect going to the validity of the order itself, and the High Court set it aside on that ground, following earlier decisions. The matter was remanded to the Assessing Officer for fresh consideration after granting the assessee an opportunity of hearing. On the delayed writ challenge, the Court did not finally decide the service dispute but accepted that practical difficulties in the GST portal regime and the patent irregularity in the order justified consideration of the petition, subject to deposit of 20% of the disputed tax, with adjustment of amounts already paid or recovered.
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