Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Departmental undertaking that originals of seized documents missing from custody will not be relied upon resolves the specific grievance; adjudication may proceed for the listed tax periods on other available materials while ensuring the assessee is afforded the statutory right to file replies and be heard under the TGST Act. The decision rests on the department's representation and the procedural requirement of fair opportunity of hearing; there is no adjudication on the substantive validity or content of the seized materials whose originals are absent.
Departmental undertaking that originals of seized documents missing from custody will not be relied upon resolves the specific grievance; adjudication may proceed for the listed tax periods on other available materials while ensuring the assessee is afforded the statutory right to file replies and be heard under the TGST Act. The decision rests on the department's representation and the procedural requirement of fair opportunity of hearing; there is no adjudication on the substantive validity or content of the seized materials whose originals are absent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
