PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
HC determined petitioner's eligibility under Sabka Vishwas Scheme was wrongfully denied through unreasoned disqualification orders, with no evidence of ongoing investigation at application time. Despite scheme expiry, court directed acceptance of declared tax liability of Rs. 11,26,937/-. Petitioner granted one month to deposit amount, upon which impugned show cause notice would be quashed. Failure to deposit within deadline would automatically revive show cause notice dated December 31, 2020, with petitioner retaining right to respond. Department instructed to proceed legally if payment deadline not met. Petition disposed with conditional relief balancing administrative compliance and taxpayer rights.
HC determined petitioner's eligibility under Sabka Vishwas Scheme was wrongfully denied through unreasoned disqualification orders, with no evidence of ongoing investigation at application time. Despite scheme expiry, court directed acceptance of declared tax liability of Rs. 11,26,937/-. Petitioner granted one month to deposit amount, upon which impugned show cause notice would be quashed. Failure to deposit within deadline would automatically revive show cause notice dated December 31, 2020, with petitioner retaining right to respond. Department instructed to proceed legally if payment deadline not met. Petition disposed with conditional relief balancing administrative compliance and taxpayer rights.
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