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...
The High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST portal without direct communication, violating natural justice. The petitioner, citing turnover below threshold, sought a chance to contest. Evidence of tax payment was presented. The Court noted lack of response to show cause notice led to tax confirmation. Orders were set aside pending verification of tax payment. Petitioner allowed two weeks to reply to notices. Petition disposed off, emphasizing the right to contest on merits.
The High Court addressed a case involving penalty for non-filing of annual return under the GST laws. The petitioner argued that notices were only uploaded on the GST portal without direct communication, violating natural justice. The petitioner, citing turnover below threshold, sought a chance to contest. Evidence of tax payment was presented. The Court noted lack of response to show cause notice led to tax confirmation. Orders were set aside pending verification of tax payment. Petitioner allowed two weeks to reply to notices. Petition disposed off, emphasizing the right to contest on merits.
Note: It is a system-generated summary and is for quick reference only.