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...
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different subject matters, and res judicata applies only when an issue has been necessarily decided, including by necessary implication; no such prior adjudication was shown. The writ was dismissed, with liberty to file a reply to the impugned notice within 30 days. - HC
A taxpayer challenged a GST show cause notice for a tax period on the ground that an earlier intimation in Form GST DRC-01A had already been issued for the same period, contending lack of jurisdiction and invoking res judicata. The Court held that issuance of multiple show cause notices for the same period is not barred where they pertain to different subject matters, and res judicata applies only when an issue has been necessarily decided, including by necessary implication; no such prior adjudication was shown. The writ was dismissed, with liberty to file a reply to the impugned notice within 30 days. - HC
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