Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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...
The HC declined to adjudicate the constitutional validity of Section 7 of the Taxation and Other Laws (Relaxation and Amendment) Act, 2020, introducing Section 168A in the GST Act, and the related Notifications Nos. 9 and 56 of 2023, as identical issues are pending before the SC. Exercising judicial discipline, the HC refrained from expressing any opinion on the vires of Section 168A or the challenged notifications. The HC directed that the petition be governed by the forthcoming SC judgment, which shall be binding on the parties. Consequently, the petition was disposed of without a substantive ruling on the merits.
The HC declined to adjudicate the constitutional validity of Section 7 of the Taxation and Other Laws (Relaxation and Amendment) Act, 2020, introducing Section 168A in the GST Act, and the related Notifications Nos. 9 and 56 of 2023, as identical issues are pending before the SC. Exercising judicial discipline, the HC refrained from expressing any opinion on the vires of Section 168A or the challenged notifications. The HC directed that the petition be governed by the forthcoming SC judgment, which shall be binding on the parties. Consequently, the petition was disposed of without a substantive ruling on the merits.
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