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 penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that penalty proceedings post a search are not warranted. Quashed impugned orders of March 21, 2018 and August 31, 2018, finding them unjustified. Petition allowed based on lack of justification for penalty u/s 129 post-search.
The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that penalty proceedings post a search are not warranted. Quashed impugned orders of March 21, 2018 and August 31, 2018, finding them unjustified. Petition allowed based on lack of justification for penalty u/s 129 post-search.
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