Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
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HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the original orders and subsequent recovery proceedings were set aside, rendering them invalid. The court emphasized that administrative actions against a dissolved corporate entity lack legal sanctity and cannot be sustained.
HC quashed tax proceedings initiated against a dissolved company under GST Act, finding the impugned orders were passed without application of mind and violated principles of natural justice. The court determined that initiating proceedings against a company already dissolved (effective 30/09/2022) is legally untenable. Consequently, the original orders and subsequent recovery proceedings were set aside, rendering them invalid. The court emphasized that administrative actions against a dissolved corporate entity lack legal sanctity and cannot be sustained.
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