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...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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Violation of principles of natural justice and the challenge to the show cause notice (SCN). The SCN was challenged on the ground that it was in the nature of a final order, and the order-in-original was passed without providing an opportunity for a hearing. The issue pertained to the availment of input tax credit (ITC) from a fictitious firm, resulting in a contravention of Section 16(2) of the GST Act. The High Court observed that the SCNs predetermined the demand and were worded identically, resembling an order-in-original, which cannot be sustained under the law. Consequently, the High Court quashed the impugned SCNs and the subsequent order dated 29.12.2023, remanding the matter back to the respondent authorities to initiate fresh proceedings in accordance with the law within twelve weeks from the receipt of the order's copy. The petition was allowed by way of remand.
Violation of principles of natural justice and the challenge to the show cause notice (SCN). The SCN was challenged on the ground that it was in the nature of a final order, and the order-in-original was passed without providing an opportunity for a hearing. The issue pertained to the availment of input tax credit (ITC) from a fictitious firm, resulting in a contravention of Section 16(2) of the GST Act. The High Court observed that the SCNs predetermined the demand and were worded identically, resembling an order-in-original, which cannot be sustained under the law. Consequently, the High Court quashed the impugned SCNs and the subsequent order dated 29.12.2023, remanding the matter back to the respondent authorities to initiate fresh proceedings in accordance with the law within twelve weeks from the receipt of the order's copy. The petition was allowed by way of remand.
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