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...
HC found a violation of natural justice principles in an administrative appeal. The authority dismissed the appeal ex parte on 20.01.2022 without proper notice to the petitioner, despite the last fixed date being 18.01.2022. The order contravened procedural fairness by failing to provide adequate opportunity to be heard and lacking substantive reasoning as mandated under Section 107(12) of CGST Act. Consequently, the HC set aside the impugned order and remanded the matter for reconsideration, ensuring procedural compliance and fundamental principles of administrative adjudication.
HC found a violation of natural justice principles in an administrative appeal. The authority dismissed the appeal ex parte on 20.01.2022 without proper notice to the petitioner, despite the last fixed date being 18.01.2022. The order contravened procedural fairness by failing to provide adequate opportunity to be heard and lacking substantive reasoning as mandated under Section 107(12) of CGST Act. Consequently, the HC set aside the impugned order and remanded the matter for reconsideration, ensuring procedural compliance and fundamental principles of administrative adjudication.
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