Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactorily resolved on affidavits, and the action was not shown to be wholly without jurisdiction, despite reliance on the hearing requirement for GST MOV-9. Consequently, the petitioner was relegated to appeal, with a direction for expeditious disposal if filed promptly. To prevent spoilage of perishable goods, release of goods and conveyance was ordered upon payment of penalty under s.129(1)(a) and furnishing a bank guarantee securing the balance under s.129(1)(b). - HC
A writ petition challenging detention and penalty under s.129(1)(a) and s.129(1)(b) of the GST Act was held not maintainable due to an efficacious statutory appeal under s.107, as the case did not fall within recognised exceptions to the alternate-remedy rule; disputed facts regarding alleged denial of personal hearing could not be satisfactorily resolved on affidavits, and the action was not shown to be wholly without jurisdiction, despite reliance on the hearing requirement for GST MOV-9. Consequently, the petitioner was relegated to appeal, with a direction for expeditious disposal if filed promptly. To prevent spoilage of perishable goods, release of goods and conveyance was ordered upon payment of penalty under s.129(1)(a) and furnishing a bank guarantee securing the balance under s.129(1)(b). - HC
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