Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Service of GST notices and the impugned order solely by uploading them under "Additional Notices and Orders" on the GST portal, without any other mode of service, was held insufficient to impute due knowledge to the taxpayer when awareness arose only upon email intimation. Applying the principle that effective service must reasonably convey notice of the proceedings, the Court found that the proceedings had been continued and concluded without proper communication to the taxpayer. Consequently, the impugned order dated 21 May 2025 was set aside and the petition was disposed of. - HC
Service of GST notices and the impugned order solely by uploading them under "Additional Notices and Orders" on the GST portal, without any other mode of service, was held insufficient to impute due knowledge to the taxpayer when awareness arose only upon email intimation. Applying the principle that effective service must reasonably convey notice of the proceedings, the Court found that the proceedings had been continued and concluded without proper communication to the taxpayer. Consequently, the impugned order dated 21 May 2025 was set aside and the petition was disposed of. - HC
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