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...
GST applied to works completed after commencement of the GST regime. The notes state that contract bills deducted tendered KVAT and Service Tax components from the contract amount before adding GST, so simultaneous levy of KVAT and GST and resulting double taxation were not established. The tax adjustment explanation was described as consistent with the statutory scheme. They further distinguish disputes over bill calculations as factual matters for consideration by the appropriate forum rather than writ proceedings, while preserving the contractor's ability to seek resolution before jurisdictional authorities.
GST applied to works completed after commencement of the GST regime. The notes state that contract bills deducted tendered KVAT and Service Tax components from the contract amount before adding GST, so simultaneous levy of KVAT and GST and resulting double taxation were not established. The tax adjustment explanation was described as consistent with the statutory scheme. They further distinguish disputes over bill calculations as factual matters for consideration by the appropriate forum rather than writ proceedings, while preserving the contractor's ability to seek resolution before jurisdictional authorities.
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