Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Attachment and recovery from a company's bank account was challenged on the ground that the demand and adjudication were issued against a distinct juristic entity. The court held that where the show-cause notice and adjudication order were addressed to another company, the petitioner could not be fastened with that entity's dues absent any garnishee relationship or proved liability to pay amounts to the defaulter. It further held that common directorship alone is insufficient to lift the corporate veil for recovery, and such veil-piercing was impermissible on the pleaded facts. Consequently, the impugned recovery/attachment order was quashed and the petition was allowed with directions to appear before the authority. - HC
Attachment and recovery from a company's bank account was challenged on the ground that the demand and adjudication were issued against a distinct juristic entity. The court held that where the show-cause notice and adjudication order were addressed to another company, the petitioner could not be fastened with that entity's dues absent any garnishee relationship or proved liability to pay amounts to the defaulter. It further held that common directorship alone is insufficient to lift the corporate veil for recovery, and such veil-piercing was impermissible on the pleaded facts. Consequently, the impugned recovery/attachment order was quashed and the petition was allowed with directions to appear before the authority. - HC
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