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...
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The dominant issue was whether the GST demand order and subsequent rectification rejection were vitiated for breach of natural justice due to non-consideration of the taxpayer's reply to the show cause notice. The Court found that the reply had been sent and uploaded prior to adjudication, yet the demand was raised mechanically without dealing with the reply, denying a proper opportunity of hearing; consequently, the demand order was set aside and the matter remanded to the adjudicating authority for fresh consideration. The rectification rejection was also set aside as it flowed from the defective original order. - HC
The dominant issue was whether the GST demand order and subsequent rectification rejection were vitiated for breach of natural justice due to non-consideration of the taxpayer's reply to the show cause notice. The Court found that the reply had been sent and uploaded prior to adjudication, yet the demand was raised mechanically without dealing with the reply, denying a proper opportunity of hearing; consequently, the demand order was set aside and the matter remanded to the adjudicating authority for fresh consideration. The rectification rejection was also set aside as it flowed from the defective original order. - HC
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