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...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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Reversal of CENVAT Credit - Re-classification of goods - classification has been changed only to ensure that they are in a position to take higher credit and pay lower duty. - there is clear cut suppression of fact and wilful misstatement - in view of the fact and circumstances, extended period of limitation has been correctly invoked. - AT
Reversal of CENVAT Credit - Re-classification of goods - classification has been changed only to ensure that they are in a position to take higher credit and pay lower duty. - there is clear cut suppression of fact and wilful misstatement - in view of the fact and circumstances, extended period of limitation has been correctly invoked. - AT
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