Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
The central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different financial years/tax periods. Relying on binding Division Bench precedent, the court held that an assessing authority lacks jurisdiction to issue composite assessment or club periods in a single notice; accordingly, such consolidation is ultravires and invalid - the September 2023 show-cause notice was quashed and set aside. The court also affirmed that a writ is maintainable where proceedings are wholly without jurisdiction, supporting the remedy granted. - HC
The central issue was whether a show-cause notice under Section 74 CGST could consolidate alleged short-payments across different financial years/tax periods. Relying on binding Division Bench precedent, the court held that an assessing authority lacks jurisdiction to issue composite assessment or club periods in a single notice; accordingly, such consolidation is ultravires and invalid - the September 2023 show-cause notice was quashed and set aside. The court also affirmed that a writ is maintainable where proceedings are wholly without jurisdiction, supporting the remedy granted. - HC
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