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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The HC set aside the tax authority's order dated 07.05.2024 confirming the entire original tax demand against the petitioner. The court found that the impugned order failed to consider that petitioner had remitted 58% of the differential amount through electronic credit ledger debit. The HC held that no credit was given for this substantial remittance, necessitating reconsideration. The matter was remanded to the first respondent with directions to reconsider the tax demand after providing reasonable opportunity to the petitioner and accounting for remittances made via electronic credit ledger debit. The petition was disposed of by way of remand.
The HC set aside the tax authority's order dated 07.05.2024 confirming the entire original tax demand against the petitioner. The court found that the impugned order failed to consider that petitioner had remitted 58% of the differential amount through electronic credit ledger debit. The HC held that no credit was given for this substantial remittance, necessitating reconsideration. The matter was remanded to the first respondent with directions to reconsider the tax demand after providing reasonable opportunity to the petitioner and accounting for remittances made via electronic credit ledger debit. The petition was disposed of by way of remand.
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