Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
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HC held that confiscatory proceedings under the GST enactment cannot be invoked where the sole basis is excess stock found during survey. Because the impugned orders fastened tax liability and imposed penalty on that foundation alone, they were beyond the jurisdiction conferred by law and contrary to the settled legal position. The Court therefore set aside the orders and allowed the writ petition.
HC held that confiscatory proceedings under the GST enactment cannot be invoked where the sole basis is excess stock found during survey. Because the impugned orders fastened tax liability and imposed penalty on that foundation alone, they were beyond the jurisdiction conferred by law and contrary to the settled legal position. The Court therefore set aside the orders and allowed the writ petition.
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