Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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 a suspension order was justified where alleged fraudulent input tax credit was claimed and the GST registration was later cancelled. The Court noted that the taxpayer had obtained deemed registration, a physical inspection report had already been submitted, and a show cause notice had been issued; despite this, ITC was allegedly claimed thereafter. On these facts, the Court held that continued suspension was unwarranted and set aside the suspension order, while clarifying that the authorities could still proceed with and conclude disciplinary proceedings within three months. - HC
The dominant issue was whether a suspension order was justified where alleged fraudulent input tax credit was claimed and the GST registration was later cancelled. The Court noted that the taxpayer had obtained deemed registration, a physical inspection report had already been submitted, and a show cause notice had been issued; despite this, ITC was allegedly claimed thereafter. On these facts, the Court held that continued suspension was unwarranted and set aside the suspension order, while clarifying that the authorities could still proceed with and conclude disciplinary proceedings within three months. - HC
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