Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
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