Anticipatory Bail granted on conditions balancing presumption of innocence with investigative needs; passport surrender and regular attendance require...
Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
A single show-cause notice or composite assessment order under the GST Act cannot cover more than one tax period, and once the annual return due date is reached, it cannot extend beyond one year. Following prior Division Bench precedent, the HC held that the impugned order, as it covered multiple financial years, was invalid and was set aside on that ground alone. The matter was remanded, with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation. Other grounds of challenge were left open.
A single show-cause notice or composite assessment order under the GST Act cannot cover more than one tax period, and once the annual return due date is reached, it cannot extend beyond one year. Following prior Division Bench precedent, the HC held that the impugned order, as it covered multiple financial years, was invalid and was set aside on that ground alone. The matter was remanded, with liberty to initiate fresh proceedings separately for each assessment year, and the intervening period was directed to be excluded for limitation. Other grounds of challenge were left open.
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