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 found violation of the principles of natural justice for non-consideration of the reply to notice DRC 01A and quashed the impugned assessment order insofar as it reflected the retrospective rate change from 12% to 18% under the notification. The writ petition was disposed of by setting aside the assessment on terms: the petitioner must deposit 25% of the disputed tax from the Electronic Credit Ledger within 30 days of receipt of the order. Subject to this deposit and compliance with the terms, the impugned order stands quashed; no different remedial course was warranted on the facts and circumstances before the HC.
The HC found violation of the principles of natural justice for non-consideration of the reply to notice DRC 01A and quashed the impugned assessment order insofar as it reflected the retrospective rate change from 12% to 18% under the notification. The writ petition was disposed of by setting aside the assessment on terms: the petitioner must deposit 25% of the disputed tax from the Electronic Credit Ledger within 30 days of receipt of the order. Subject to this deposit and compliance with the terms, the impugned order stands quashed; no different remedial course was warranted on the facts and circumstances before the HC.
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