Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Threshold for allottee-initiated insolvency petitions in leasehold real estate upheld; petition admitted after possession letters deemed legally ineff...
Contravention of foreign exchange rules in crossborder diamond payments; appellate tribunal reduces one appellant's penalty for delay and proportional...
The dominant issue was violation of principles of natural justice where the show cause notice was uploaded only in the "Additional Notices" tab on the GST portal and was not effectively brought to the taxpayer's knowledge, resulting in no reply being filed. Applying prior precedent in similar portal-notice situations, the Court held that absence of a real opportunity of hearing vitiated the adjudicatory process, particularly since the notice pre-dated the portal changes that later made the tab visible. The impugned proceedings were therefore set aside and remanded to the adjudicating authority to grant a fair opportunity to respond and be heard - HC
The dominant issue was violation of principles of natural justice where the show cause notice was uploaded only in the "Additional Notices" tab on the GST portal and was not effectively brought to the taxpayer's knowledge, resulting in no reply being filed. Applying prior precedent in similar portal-notice situations, the Court held that absence of a real opportunity of hearing vitiated the adjudicatory process, particularly since the notice pre-dated the portal changes that later made the tab visible. The impugned proceedings were therefore set aside and remanded to the adjudicating authority to grant a fair opportunity to respond and be heard - HC
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