Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Transfer and revision proceedings were held unsustainable where the assessee's objections were not followed by an effective hearing, and the revision record itself showed same-day show cause notices carrying different hearing dates without a plausible explanation. The court found that both the transfer order and the consequential revision order were passed in undue haste during the peak COVID period, when business operations and movement were severely restricted. Both orders were set aside for breach of natural justice and denial of a fair and reasonable opportunity of hearing, with liberty to initiate fresh proceedings in accordance with law.
Transfer and revision proceedings were held unsustainable where the assessee's objections were not followed by an effective hearing, and the revision record itself showed same-day show cause notices carrying different hearing dates without a plausible explanation. The court found that both the transfer order and the consequential revision order were passed in undue haste during the peak COVID period, when business operations and movement were severely restricted. Both orders were set aside for breach of natural justice and denial of a fair and reasonable opportunity of hearing, with liberty to initiate fresh proceedings in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
