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...
Ex parte adjudication and consequent GST registration cancellation were challenged as violating principles of natural justice, since the assessee alleged absence of pre-intimation, inadequate opportunity to respond to Form DRC-01 show-cause notice, and denial of personal hearing. Accepting that the non-response was due to bona fide and unavoidable circumstances constituting sufficient cause, the court adopted a justice-oriented approach and held that the adjudication required reconsideration after affording a fair opportunity to file a reply and contest the proceedings. The impugned order was set aside and the matter remitted to the proper officer for fresh decision from the reply stage, with the petition allowed. - HC
Ex parte adjudication and consequent GST registration cancellation were challenged as violating principles of natural justice, since the assessee alleged absence of pre-intimation, inadequate opportunity to respond to Form DRC-01 show-cause notice, and denial of personal hearing. Accepting that the non-response was due to bona fide and unavoidable circumstances constituting sufficient cause, the court adopted a justice-oriented approach and held that the adjudication required reconsideration after affording a fair opportunity to file a reply and contest the proceedings. The impugned order was set aside and the matter remitted to the proper officer for fresh decision from the reply stage, with the petition allowed. - HC
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