Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
HC found the provisional attachment of petitioner's bank account under Section 83 of Maharashtra GST Act, 2017 unsustainable. The attachment was based on proceedings under Section 67 which had already concluded without raising any tax demand or issuing show-cause notice. The Commissioner failed to provide material substantiating the opinion necessitating attachment, thereby violating principles of natural justice. The drastic power of bank account attachment requires objective satisfaction based on concrete evidence, not mere assumptions. Consequently, the HC allowed the petition and set aside the attachment order, emphasizing that provisional attachment cannot be sustained without valid procedural foundations.
HC found the provisional attachment of petitioner's bank account under Section 83 of Maharashtra GST Act, 2017 unsustainable. The attachment was based on proceedings under Section 67 which had already concluded without raising any tax demand or issuing show-cause notice. The Commissioner failed to provide material substantiating the opinion necessitating attachment, thereby violating principles of natural justice. The drastic power of bank account attachment requires objective satisfaction based on concrete evidence, not mere assumptions. Consequently, the HC allowed the petition and set aside the attachment order, emphasizing that provisional attachment cannot be sustained without valid procedural foundations.
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