Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Section 96 of the IBC was held inapplicable to proceedings for making attachment absolute under the MPID Act because the attached property was not a debt and no debtor-creditor relationship existed between the appellants and the State. The Court further held that the MPID Act and the IBC operate in distinct legislative fields, so Article 254(1) repugnancy did not arise and Section 238 of the IBC could not override the MPID Act. Applying the binding precedent in National Spot Exchange Ltd. v. Union of India, the Court rejected the challenge to the refusal of stay and dismissed the appeals, also imposing costs for repetitive litigation.
Section 96 of the IBC was held inapplicable to proceedings for making attachment absolute under the MPID Act because the attached property was not a debt and no debtor-creditor relationship existed between the appellants and the State. The Court further held that the MPID Act and the IBC operate in distinct legislative fields, so Article 254(1) repugnancy did not arise and Section 238 of the IBC could not override the MPID Act. Applying the binding precedent in National Spot Exchange Ltd. v. Union of India, the Court rejected the challenge to the refusal of stay and dismissed the appeals, also imposing costs for repetitive litigation.
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