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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Detention of goods with vehicle - incomplete e-way bill - What are the documents to be carried along with the goods? - The language and the legislative intent clear, courts, in the name of discretion, cannot do violence to the statutory mandate. Discretion smooths the edges, but does not cut corners - there are no interpretative ambiguity or legislative crevasses to be filled in.
Detention of goods with vehicle - incomplete e-way bill - What are the documents to be carried along with the goods? - The language and the legislative intent clear, courts, in the name of discretion, cannot do violence to the statutory mandate. Discretion smooths the edges, but does not cut corners - there are no interpretative ambiguity or legislative crevasses to be filled in.
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