Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Provisional attachment of bank accounts under GST can be relaxed where substitute security adequately protects revenue. The High Court accepted the petitioner's fixed deposit as sufficient security, permitted operation of the attached accounts, and quashed the attachment only to that extent. The investigation, scrutiny of invoices and other material, and any future show cause notice were left unaffected. The deposit was directed to remain available for adjustment against any liability finally determined, and to be returned with accrued interest if the final adjudication favoured the petitioner.
Provisional attachment of bank accounts under GST can be relaxed where substitute security adequately protects revenue. The High Court accepted the petitioner's fixed deposit as sufficient security, permitted operation of the attached accounts, and quashed the attachment only to that extent. The investigation, scrutiny of invoices and other material, and any future show cause notice were left unaffected. The deposit was directed to remain available for adjustment against any liability finally determined, and to be returned with accrued interest if the final adjudication favoured the petitioner.
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