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...
Blocking of input tax credit under Rule 86-A requires the competent authority to record reasons to believe in writing before exercising the power. The High Court held that a bare statement alleging fraudulent availment of ITC, without disclosure of the supporting reasons in the order itself, is a jurisdictional defect. Reasons supplied later through affidavit or instructions could not cure the invalidity, because the legality of the order must be tested on the reasons recorded at the time of decision. The blocking order was set aside, with liberty to pass a fresh order in accordance with law.
Blocking of input tax credit under Rule 86-A requires the competent authority to record reasons to believe in writing before exercising the power. The High Court held that a bare statement alleging fraudulent availment of ITC, without disclosure of the supporting reasons in the order itself, is a jurisdictional defect. Reasons supplied later through affidavit or instructions could not cure the invalidity, because the legality of the order must be tested on the reasons recorded at the time of decision. The blocking order was set aside, with liberty to pass a fresh order in accordance with law.
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