Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
The High Court held that an officer who had earlier issued audit observations could not thereafter pass the ex parte assessment order on the same matter. As the impugned adjudication orders were made by those very officers, the Court found the assessment to be without proper jurisdiction and quashed both the adjudication orders and the consequential recovery proceedings, including bank attachment. The matter was remitted to a proper officer for fresh consideration from the stage of reply to the show-cause notices.
The High Court held that an officer who had earlier issued audit observations could not thereafter pass the ex parte assessment order on the same matter. As the impugned adjudication orders were made by those very officers, the Court found the assessment to be without proper jurisdiction and quashed both the adjudication orders and the consequential recovery proceedings, including bank attachment. The matter was remitted to a proper officer for fresh consideration from the stage of reply to the show-cause notices.
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