Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
An approved resolution plan binds governmental and statutory authorities and operates on a clean-slate basis for tax proceedings relating to pre-approval periods. Where plan clauses expressly extinguish and require withdrawal of pending tax proceedings concerning the corporate debtor, affiliates and subsidiaries, income-tax jurisdiction cannot be exercised inconsistently with the plan. A legal plea based on subsequent undisputed approval of the plan may be admitted in appellate proceedings where it goes to the root of the matter and requires no fresh factual enquiry. Income-tax appeals for the relevant pre-approval assessment years cannot continue; the taxpayer's appeals succeed on this preliminary issue, the Revenue's appeals fail, and merits issues remain open.
An approved resolution plan binds governmental and statutory authorities and operates on a clean-slate basis for tax proceedings relating to pre-approval periods. Where plan clauses expressly extinguish and require withdrawal of pending tax proceedings concerning the corporate debtor, affiliates and subsidiaries, income-tax jurisdiction cannot be exercised inconsistently with the plan. A legal plea based on subsequent undisputed approval of the plan may be admitted in appellate proceedings where it goes to the root of the matter and requires no fresh factual enquiry. Income-tax appeals for the relevant pre-approval assessment years cannot continue; the taxpayer's appeals succeed on this preliminary issue, the Revenue's appeals fail, and merits issues remain open.
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