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...
Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural justice. Section 74 statutorily recognizes and mandates adherence to natural justice principles, while Rule 86A is silent on this aspect. Implementing Rule 86A without following natural justice may cause hardship and injustice, contrary to the lawmakers' intent. The Calcutta High Court's judgment in Basanta Kumar Shaw did not address whether natural justice principles apply to Rule 86A. Input Tax Credit is a concession, not a vested right, but natural justice principles must be read into Rule 86A. Blocking the petitioners' electronic credit ledger without following natural justice and assigning adequate reasons cannot sustain judicial scrutiny. The impugned action is set aside, and the petition is allowed.
Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural justice. Section 74 statutorily recognizes and mandates adherence to natural justice principles, while Rule 86A is silent on this aspect. Implementing Rule 86A without following natural justice may cause hardship and injustice, contrary to the lawmakers' intent. The Calcutta High Court's judgment in Basanta Kumar Shaw did not address whether natural justice principles apply to Rule 86A. Input Tax Credit is a concession, not a vested right, but natural justice principles must be read into Rule 86A. Blocking the petitioners' electronic credit ledger without following natural justice and assigning adequate reasons cannot sustain judicial scrutiny. The impugned action is set aside, and the petition is allowed.
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