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 impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an "additional" tab did not constitute valid service under the WBGST/CGST regime, and the petitioner was shown to have had sufficient cause for non-reply. The court declined to sustain any time-bar refusal and granted the petitioner a final opportunity to file a reply to the show-cause notice, directing fresh adjudication after affording the requisite opportunity of hearing; the petition was disposed accordingly.
The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an "additional" tab did not constitute valid service under the WBGST/CGST regime, and the petitioner was shown to have had sufficient cause for non-reply. The court declined to sustain any time-bar refusal and granted the petitioner a final opportunity to file a reply to the show-cause notice, directing fresh adjudication after affording the requisite opportunity of hearing; the petition was disposed accordingly.
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