Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
Cancellation of GST registration based on alleged violation of Section 16 read with Rule 21(e) was not entertained in writ jurisdiction because the cancellation order recorded reasons and the petitioner had an efficacious statutory remedy of revocation under Rule 23 read with Section 30 within the prescribed period. The challenge to the e-mail blocking input tax credit was also declined, as the blockage was linked to allegations of fake or non-existent firms and the investigation was still continuing; judicial restraint was therefore warranted. The writ petition was dismissed, leaving the petitioner to pursue the available statutory remedy and other remedies in accordance with law.
Cancellation of GST registration based on alleged violation of Section 16 read with Rule 21(e) was not entertained in writ jurisdiction because the cancellation order recorded reasons and the petitioner had an efficacious statutory remedy of revocation under Rule 23 read with Section 30 within the prescribed period. The challenge to the e-mail blocking input tax credit was also declined, as the blockage was linked to allegations of fake or non-existent firms and the investigation was still continuing; judicial restraint was therefore warranted. The writ petition was dismissed, leaving the petitioner to pursue the available statutory remedy and other remedies in accordance with law.
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