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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HC upheld the state tax authority's order under Section 74(9) of BGST Act, finding no jurisdictional error in issuing the demand notice. The court determined that the order was legally valid, as it was passed after proper service of show cause notice, and the petitioner failed to contest the substantive facts. The HC rejected arguments about parallel investigations, confirming the authority's right to proceed with tax assessment despite ongoing central agency investigations, thereby maintaining procedural integrity in tax proceedings.
HC upheld the state tax authority's order under Section 74(9) of BGST Act, finding no jurisdictional error in issuing the demand notice. The court determined that the order was legally valid, as it was passed after proper service of show cause notice, and the petitioner failed to contest the substantive facts. The HC rejected arguments about parallel investigations, confirming the authority's right to proceed with tax assessment despite ongoing central agency investigations, thereby maintaining procedural integrity in tax proceedings.
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