Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
High Court reviewed refusal to amend and cancellation of GST registration after a corporate insolvency resolution process placed new management. The court found the tax authority had proceeded on the incorrect premise that the old management remained in control despite the tribunal-approved change, quashed the impugned orders dated 13.11.2025 and 14.11.2025, and directed reconsideration of the petitioner's amendment application dated 03.11.2025. The authority must re-evaluate the registration amendment and objections and pass fresh orders within three weeks, restoring the petitioner's opportunity to operate under the new management.
High Court reviewed refusal to amend and cancellation of GST registration after a corporate insolvency resolution process placed new management. The court found the tax authority had proceeded on the incorrect premise that the old management remained in control despite the tribunal-approved change, quashed the impugned orders dated 13.11.2025 and 14.11.2025, and directed reconsideration of the petitioner's amendment application dated 03.11.2025. The authority must re-evaluate the registration amendment and objections and pass fresh orders within three weeks, restoring the petitioner's opportunity to operate under the new management.
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