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 quashed an ex-parte demand order and show cause notice issued on 14.12.2023 for the financial year 2017-18 as time-barred under Section 73(10). Following the precedent in M/s Anita Traders, the court determined that due to notification extensions, the three-year limitation period for orders under Section 73(9) expired on 05.02.2023. The court rejected arguments that the deadline extended to 31.03.2023, finding the impugned orders issued well beyond the prescribed limitation period and therefore void for lack of jurisdiction. The petition was allowed, with the challenged orders declared ultra vires for exceeding statutory time limitations.
HC quashed an ex-parte demand order and show cause notice issued on 14.12.2023 for the financial year 2017-18 as time-barred under Section 73(10). Following the precedent in M/s Anita Traders, the court determined that due to notification extensions, the three-year limitation period for orders under Section 73(9) expired on 05.02.2023. The court rejected arguments that the deadline extended to 31.03.2023, finding the impugned orders issued well beyond the prescribed limitation period and therefore void for lack of jurisdiction. The petition was allowed, with the challenged orders declared ultra vires for exceeding statutory time limitations.
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