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...
Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
Application for advance ruling rejected as questions raised were already pending in show cause notice proceedings under CGST/KGST Act. First proviso to Section 98(2) bars admission of application where issue is already pending or decided in applicant's case under CGST Act provisions. Input tax credit admissibility on construction materials for Marriage/Convention hall and inward supplies like DG sets, air conditioners, furniture for letting out such halls was the subject matter. Authority held that since identical issues were subject of show cause notice, application was liable for rejection as per statutory requirement of first proviso to Section 98(2).
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