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...
Revocation proceedings under the CGST Act require a specific show cause notice, consideration of the revocation application, and a reasoned order recording written reasons. The notice here did not specify the actual government dues relied on, and the rejection order failed to disclose any real reasoning, disposing of the matter only on the ground that no reply was filed in time. The HC held that this did not satisfy fair procedure or the statutory duty to record reasons, so the rejection was quashed and the matter restored for fresh notice particulars, a meaningful opportunity to respond, and a fresh reasoned decision.
Revocation proceedings under the CGST Act require a specific show cause notice, consideration of the revocation application, and a reasoned order recording written reasons. The notice here did not specify the actual government dues relied on, and the rejection order failed to disclose any real reasoning, disposing of the matter only on the ground that no reply was filed in time. The HC held that this did not satisfy fair procedure or the statutory duty to record reasons, so the rejection was quashed and the matter restored for fresh notice particulars, a meaningful opportunity to respond, and a fresh reasoned decision.
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