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...
Foundational facts supported invocation of the extended period under GST Section 74, because the notices set out detailed allegations of incorrect valuation, inadmissible credit-note adjustment and short payment of tax, backed by investigation material and prior intimation; the writ challenge was therefore rejected as the disputed factual issues were not fit for writ review. Prior audit and earlier investigation did not defeat jurisdiction, because audit under Section 65 is distinct from a pan-India DGGI investigation, and overlap alone did not invalidate notices where separate grounds of evasion were alleged. The proceedings were held maintainable and the taxpayer was directed to reply before the adjudicating authority.
Foundational facts supported invocation of the extended period under GST Section 74, because the notices set out detailed allegations of incorrect valuation, inadmissible credit-note adjustment and short payment of tax, backed by investigation material and prior intimation; the writ challenge was therefore rejected as the disputed factual issues were not fit for writ review. Prior audit and earlier investigation did not defeat jurisdiction, because audit under Section 65 is distinct from a pan-India DGGI investigation, and overlap alone did not invalidate notices where separate grounds of evasion were alleged. The proceedings were held maintainable and the taxpayer was directed to reply before the adjudicating authority.
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