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...
Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings.
Portal-only service of a show-cause notice for GST registration cancellation does not satisfy the statutory service requirement where cancellation carries civil consequences. The notice should, in addition to being uploaded on the common portal, be communicated through another prescribed mode to provide the registered person a real and fair opportunity to respond. The discussed High Court ruling set aside the cancellation order, directed fresh notice, response and personal-hearing proceedings, and required a reasoned order. The pre-cancellation status quo was to continue pending fresh proceedings.
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