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...
The case involved a dispute over unjust enrichment where the appellant was required to prove that customers received machines/equipment as invoiced. The Revenue failed to investigate with customers or transporters. Goods seized by Revenue were linked to the invoices. The appellant did not confirm clearance of goods. The Commissioner(Appeals) approved a refund, finding the appellant paid duty twice. The order was upheld, dismissing Revenue's appeal. The issue of unjust enrichment was referred for further verification.
The case involved a dispute over unjust enrichment where the appellant was required to prove that customers received machines/equipment as invoiced. The Revenue failed to investigate with customers or transporters. Goods seized by Revenue were linked to the invoices. The appellant did not confirm clearance of goods. The Commissioner(Appeals) approved a refund, finding the appellant paid duty twice. The order was upheld, dismissing Revenue's appeal. The issue of unjust enrichment was referred for further verification.
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