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...
Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT
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