Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
On approval of a resolution plan, Section 32A of the IBC protects the corporate debtor on a clean slate basis, so attachment of its property for prior offences cannot continue and the impugned MPID notification was liable to be quashed to that extent. The HC also held that vesting under the MPID Act remains inchoate until the Designated Court makes the attachment absolute; absent such an order, the property had not finally vested in the Competent Authority and remained available to the resolution plan. The writ was maintainable because the issue was a pure question of law, despite the alternative forum.
On approval of a resolution plan, Section 32A of the IBC protects the corporate debtor on a clean slate basis, so attachment of its property for prior offences cannot continue and the impugned MPID notification was liable to be quashed to that extent. The HC also held that vesting under the MPID Act remains inchoate until the Designated Court makes the attachment absolute; absent such an order, the property had not finally vested in the Competent Authority and remained available to the resolution plan. The writ was maintainable because the issue was a pure question of law, despite the alternative forum.
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