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...
Notification extending the annual return due date for 2017-18 did not extend the department's time to initiate Section 74 fraud proceedings; no separate extension notification for Section 74 was shown, and the March 2021 communication was only a scrutiny notice, not a valid show cause notice. For 2018-19 and 2019-20, parallel CGST proceedings on excess availment of input tax credit were barred where SGST had already initiated action on the same subject matter, making that part of the notice without jurisdiction. The short-payment component, however, was distinct from the SGST mismatch proceedings and could be pursued. The composite order was set aside and remitted for fresh adjudication only on the issues lawfully open to the authority.
Notification extending the annual return due date for 2017-18 did not extend the department's time to initiate Section 74 fraud proceedings; no separate extension notification for Section 74 was shown, and the March 2021 communication was only a scrutiny notice, not a valid show cause notice. For 2018-19 and 2019-20, parallel CGST proceedings on excess availment of input tax credit were barred where SGST had already initiated action on the same subject matter, making that part of the notice without jurisdiction. The short-payment component, however, was distinct from the SGST mismatch proceedings and could be pursued. The composite order was set aside and remitted for fresh adjudication only on the issues lawfully open to the authority.
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