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...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
The dominant issue was whether the refund application was time-barred. Relying on its earlier ruling in an identical factual matrix, the Court held that rejection of the refund solely on limitation was contrary to facts and law because the refund claim had been filed within the prescribed time. Consequently, the impugned rejection order was set aside and the matter was remitted to the adjudicating authority for fresh consideration in accordance with law, and the writ petition was allowed. - HC
The dominant issue was whether the refund application was time-barred. Relying on its earlier ruling in an identical factual matrix, the Court held that rejection of the refund solely on limitation was contrary to facts and law because the refund claim had been filed within the prescribed time. Consequently, the impugned rejection order was set aside and the matter was remitted to the adjudicating authority for fresh consideration in accordance with law, and the writ petition was allowed. - HC
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