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...
HC invalidated ex parte orders issued by tax authorities due to violation of natural justice principles. The respondent-Department failed to properly serve notices through physical means, only posting them on GST Portal's 'View of additional notices and orders' section, which petitioner was unaware of. The Court found that passing orders without providing opportunity for hearing violated fundamental procedural fairness. Orders were set aside and matter remanded to first respondent for fresh consideration with direction to ensure proper notice and hearing opportunity to petitioner. The ruling emphasizes mandatory compliance with natural justice principles in administrative proceedings, particularly regarding adequate notice and right to be heard.
HC invalidated ex parte orders issued by tax authorities due to violation of natural justice principles. The respondent-Department failed to properly serve notices through physical means, only posting them on GST Portal's 'View of additional notices and orders' section, which petitioner was unaware of. The Court found that passing orders without providing opportunity for hearing violated fundamental procedural fairness. Orders were set aside and matter remanded to first respondent for fresh consideration with direction to ensure proper notice and hearing opportunity to petitioner. The ruling emphasizes mandatory compliance with natural justice principles in administrative proceedings, particularly regarding adequate notice and right to be heard.
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