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...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
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