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...
Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
Violation of principles of natural justice - Seeking proportionate refund of cess i.e., cess paid on coal which was utilized in zero-rated supplies - The High Court noted that the fixing of the personal hearing date before the expiry of the 15-day period for submitting a reply to the show-cause notice deprived the petitioner of adequate time to respond effectively. The court highlighted the necessity of allowing parties sufficient time to prepare and present their case. - The rejection order of the refund claim was criticized for being a non-speaking order, as it failed to provide reasons for the rejection, which is a mandatory requirement under Rule 92(3) of the Rules. - Matter restored back for re-adjudication.
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