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...
Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for alleged violation of Section 16(4) CGST Act, Court relied on its previous judgments and CBIC Circular, holding input tax credit validly availed. Petition disposed with directions quashing SCN to extent of IGST demand and allowing input tax credit.
Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings against petitioner on same matter, barring Central GST Authorities from initiating proceedings u/s 6(2)(b) CGST Act. Impugned SCN demanding IGST quashed. Regarding denial of input tax credit for alleged violation of Section 16(4) CGST Act, Court relied on its previous judgments and CBIC Circular, holding input tax credit validly availed. Petition disposed with directions quashing SCN to extent of IGST demand and allowing input tax credit.
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