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...
Where a statutory appellate forum is constituted and functional, writ jurisdiction is inappropriate and petitioners must pursue the statutory remedy; the court directed the petitioner to comply with the mandatory pre condition in Section 112(8) (deposit requirement) and to file the appeal within the notified timeline, whereupon the GSTAT shall entertain the appeal if it is in order under Section 112 and applicable rules. The writ was disposed of with directions to deposit and file before the Tribunal; the court declined to rule on the merits of the first appellate order.
Where a statutory appellate forum is constituted and functional, writ jurisdiction is inappropriate and petitioners must pursue the statutory remedy; the court directed the petitioner to comply with the mandatory pre condition in Section 112(8) (deposit requirement) and to file the appeal within the notified timeline, whereupon the GSTAT shall entertain the appeal if it is in order under Section 112 and applicable rules. The writ was disposed of with directions to deposit and file before the Tribunal; the court declined to rule on the merits of the first appellate order.
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