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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Penalty liability of firm partners for fraudulent input tax credit was upheld where the adjudicating authority linked them, through their own statements, WhatsApp chats and other electronic material, to fake invoices, fake e-way bills and hawala routing of funds. The High Court held that the order was a reasoned adjudication and that the findings showed the firm's affairs were carried on with the petitioners' knowledge and consent, bringing them within the liability contemplated under Section 122(1A). The challenge based on breach of natural justice failed, Kranti Associates was held inapplicable, and no case for interference under Article 226 was made out. The writ petition was rejected.
Penalty liability of firm partners for fraudulent input tax credit was upheld where the adjudicating authority linked them, through their own statements, WhatsApp chats and other electronic material, to fake invoices, fake e-way bills and hawala routing of funds. The High Court held that the order was a reasoned adjudication and that the findings showed the firm's affairs were carried on with the petitioners' knowledge and consent, bringing them within the liability contemplated under Section 122(1A). The challenge based on breach of natural justice failed, Kranti Associates was held inapplicable, and no case for interference under Article 226 was made out. The writ petition was rejected.
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