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 held that the petition is not maintainable insofar as the petitioner failed to show that the officer exercising Section 129(3) of the CGST Act lacked jurisdiction or that "specifying the penalty payable" requires assessment of goods and valuation prior to its specification; prima facie the petitioner did not cooperate in proceedings under Section 129. The writ petition is disposed of with the petitioner directed to exhaust the remedy of appeal before the appellate authority within one month of receipt of the order. The appellate authority is requested to decide the memorandum of appeal within a reasonable period, namely three months from receipt. No stay was granted.
The HC held that the petition is not maintainable insofar as the petitioner failed to show that the officer exercising Section 129(3) of the CGST Act lacked jurisdiction or that "specifying the penalty payable" requires assessment of goods and valuation prior to its specification; prima facie the petitioner did not cooperate in proceedings under Section 129. The writ petition is disposed of with the petitioner directed to exhaust the remedy of appeal before the appellate authority within one month of receipt of the order. The appellate authority is requested to decide the memorandum of appeal within a reasonable period, namely three months from receipt. No stay was granted.
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