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...
Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to reassessment notices. Despite a court order directing the release of seized items, the petitioner allegedly failed to diligently pursue their release over several years. The High Court noted the petitioner's lack of effort in complying with court orders and found the petition to be an abuse of the judicial process. Consequently, the Court dismissed the petition and imposed costs on the petitioner.
Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to reassessment notices. Despite a court order directing the release of seized items, the petitioner allegedly failed to diligently pursue their release over several years. The High Court noted the petitioner's lack of effort in complying with court orders and found the petition to be an abuse of the judicial process. Consequently, the Court dismissed the petition and imposed costs on the petitioner.
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