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...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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Reward under the informant guidelines was treated as ex gratia and subject to the competent authority's discretion, with relaxation beyond the prescribed ceiling resting with the Full Board. The informant had accepted that the payment was non-contractual and would not be challenged in court. After re-examining the tax recovery, supplied information and weightage methodology, the Board recalculated the reward and found the earlier recommendation incorrect. The Court declined to substitute its own assessment, holding that writ interference was unavailable absent manifest illegality or patent arbitrariness. The enhanced claim was rejected and the writ petition dismissed.
Reward under the informant guidelines was treated as ex gratia and subject to the competent authority's discretion, with relaxation beyond the prescribed ceiling resting with the Full Board. The informant had accepted that the payment was non-contractual and would not be challenged in court. After re-examining the tax recovery, supplied information and weightage methodology, the Board recalculated the reward and found the earlier recommendation incorrect. The Court declined to substitute its own assessment, holding that writ interference was unavailable absent manifest illegality or patent arbitrariness. The enhanced claim was rejected and the writ petition dismissed.
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