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...
Blocking of the taxpayer's electronic credit ledger under the CGST regime was held impermissible once the statutory one-year period from the date of blocking had expired; since the period had long elapsed, the authorities were directed to withdraw the blockage forthwith. Separately, noting prior judicial intervention in similar challenges to the competence of an investigating officer to initiate adjudication and the grant of protective interim relief, the court restrained the GST authorities from taking coercive steps on the basis of the impugned adjudication order until the returnable date. - HC
Blocking of the taxpayer's electronic credit ledger under the CGST regime was held impermissible once the statutory one-year period from the date of blocking had expired; since the period had long elapsed, the authorities were directed to withdraw the blockage forthwith. Separately, noting prior judicial intervention in similar challenges to the competence of an investigating officer to initiate adjudication and the grant of protective interim relief, the court restrained the GST authorities from taking coercive steps on the basis of the impugned adjudication order until the returnable date. - HC
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