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 allowed the petition, holding that principles of natural justice were violated because the petitioner did not receive notices sent to an email that landed in the junk folder, resulting in an ex parte order. Accepting the petitioner's assertion of bona fide inability and sufficient cause to file replies, the court set aside the impugned order dated 13.03.2024 issued by respondent No.3 under Section 73(9) read with Sections 73(10), 50, 122(2)(a) of the KGST Act and corresponding provisions in the CGST Act and IGST Act. The matter is remitted to respondent No.3 for fresh consideration in accordance with law from the stage of the petitioner submitting a reply to the show-cause notice dated 26.12.2023.
The HC allowed the petition, holding that principles of natural justice were violated because the petitioner did not receive notices sent to an email that landed in the junk folder, resulting in an ex parte order. Accepting the petitioner's assertion of bona fide inability and sufficient cause to file replies, the court set aside the impugned order dated 13.03.2024 issued by respondent No.3 under Section 73(9) read with Sections 73(10), 50, 122(2)(a) of the KGST Act and corresponding provisions in the CGST Act and IGST Act. The matter is remitted to respondent No.3 for fresh consideration in accordance with law from the stage of the petitioner submitting a reply to the show-cause notice dated 26.12.2023.
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