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...
Principles of natural justice violated due to vague summary notice merely citing risk of excess ITC availed by petitioner on account of GSTR mismatch. Order u/s 73 of CGST Act set aside as proper officer failed to consider detailed replies with supporting documents filed by petitioner, merely stating they were unsatisfactory without application of mind. Reference to audit observation erroneous as no audit conducted u/s 65. Impugned order quashed, show cause notice remitted to proper officer for re-adjudication. Petition disposed of by remand.
Principles of natural justice violated due to vague summary notice merely citing risk of excess ITC availed by petitioner on account of GSTR mismatch. Order u/s 73 of CGST Act set aside as proper officer failed to consider detailed replies with supporting documents filed by petitioner, merely stating they were unsatisfactory without application of mind. Reference to audit observation erroneous as no audit conducted u/s 65. Impugned order quashed, show cause notice remitted to proper officer for re-adjudication. Petition disposed of by remand.
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