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Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
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HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the seizure order dated 06.09.2025. The petition is disposed. The revenue is left at liberty to initiate fresh proceedings consonant with statutory prescription by issuing show-cause notices under the appropriate substantive provisions of the Act, 2017, after determining tax liability in accordance with law.
HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the seizure order dated 06.09.2025. The petition is disposed. The revenue is left at liberty to initiate fresh proceedings consonant with statutory prescription by issuing show-cause notices under the appropriate substantive provisions of the Act, 2017, after determining tax liability in accordance with law.
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