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 held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness.
HC held that the Show Cause Notice (SCN) for retrospective GST registration cancellation was legally deficient due to lack of specific statutory provisions. Given the Director's medical exigency and absence of clear violation grounds, the GST registration cancellation was modified to be effective from 10th March, 2023. The petitioner, acknowledging cessation of business operations, did not contest the modified cancellation date. Petition was consequently disposed of with the court emphasizing the necessity for precise statutory references in administrative notices to ensure procedural fairness.
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