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 invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
HC invalidated the assessment order due to absence of a Digital Invoice Number (DIN), following SC precedent in Pradeep Goyal v. Union of India. The court held that proceedings lacking a DIN are non-est and invalid, consistent with CBIC circular. The impugned order was set aside, granting the respondent liberty to conduct a fresh assessment with proper DIN assignment after providing notice to the petitioner, thereby ensuring procedural compliance under GST Act.
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