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 set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
HC set aside assessment order for violation of natural justice principles regarding proper service of notice. Show cause notices and assessment order were served only through GST Portal upload under "Additional Notices and Orders" tab, without registered post or personal tender to petitioner. Despite petitioner's willingness to pay 25% disputed tax, Court found inadequate service as officer failed to explore alternative service modes under Section 169 GST Act when petitioner remained unresponsive to portal notices. Court held that merely uploading notices constitutes empty formalities rather than effective service, leading to ex parte assessment without personal hearing opportunity. Matter remanded to respondent for fresh consideration with proper service procedures. Petition allowed through remand order.
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