Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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...
Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC
Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST Appellate Tribunal is not constituted - The Court found the tax officer's actions in forcibly recovering the full amount to be high-handed and against the legislative mandate. - The Court directed the refund of the entire amount recovered with 12% interest per annum if not refunded within two weeks. It also imposed costs on the responsible officer. - HC
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