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 allowed the petition challenging the SCN issued beyond prescribed limitation period. The court found procedural irregularities in the notice, specifically the lack of opportunity for hearing, which violated principles of natural justice. The impugned order was set aside and remanded back to the Adjudicating Authority. The Petitioner was granted permission to file a reply by 15th July, 2025, with a mandatory personal hearing to be provided thereafter. The challenge to the extension of limitation through Notification 56/2023 remains pending before the Supreme Court, which influenced the HC's decision to provide procedural fairness.
HC allowed the petition challenging the SCN issued beyond prescribed limitation period. The court found procedural irregularities in the notice, specifically the lack of opportunity for hearing, which violated principles of natural justice. The impugned order was set aside and remanded back to the Adjudicating Authority. The Petitioner was granted permission to file a reply by 15th July, 2025, with a mandatory personal hearing to be provided thereafter. The challenge to the extension of limitation through Notification 56/2023 remains pending before the Supreme Court, which influenced the HC's decision to provide procedural fairness.
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