Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
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A High Court held that confiscation proceedings under Section 130 read with Section 122 of the Act, 2017 cannot be initiated merely for an alleged violation of Section 35 without prior determination of tax liability under Sections 73 or 74. Because the show cause notice was issued without satisfying that jurisdictional requirement, it was held to be without jurisdiction. Interference at the notice stage was therefore justified, and the show cause notice and consequential confiscation order were quashed, with liberty to the department to proceed afresh in accordance with law.
A High Court held that confiscation proceedings under Section 130 read with Section 122 of the Act, 2017 cannot be initiated merely for an alleged violation of Section 35 without prior determination of tax liability under Sections 73 or 74. Because the show cause notice was issued without satisfying that jurisdictional requirement, it was held to be without jurisdiction. Interference at the notice stage was therefore justified, and the show cause notice and consequential confiscation order were quashed, with liberty to the department to proceed afresh in accordance with law.
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