The High Court set aside the cancellation of GST registration because the order was cryptic and lacked reasons or reference to supporting material. The Court held that cancellation orders must reflect application of mind and clearly state the grounds for such action.
The High Court set aside the provisional attachment of property under the Income Tax Act after finding no tangible material showing risk to government revenue.
CESTAT Allahabad held that demand invoking extended period of limitation cannot be sustained since there was bona fide that services fall under negative list. Accordingly, appeal is allowed and order is set aside.
The High Court held that initiating recovery through a garnishee notice before examining the taxpayer’s explanation and documents was not justified. The bank account freeze was lifted and authorities were directed to reconsider the matter after reviewing the submitted materials.
The Court held that the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 applies to maintenance claims against children or relatives, not disputes over property obstruction by neighbours.
CESTAT held that regular filing of returns and disclosure during audits negates allegations of suppression of facts. The demand based on extended limitation was therefore unsustainable.
The Court refused bail in a money laundering case after holding that the accused failed to satisfy the mandatory twin conditions under Section 45 of the Prevention of Money Laundering Act.
The court refused bail after noting allegations that employee provident funds were invested in a private financial institution in violation of statutory provisions and government guidelines.
he tribunal refused to accept the appellant’s submissions regarding manpower supply service to five hotels, relying on reasons recorded in related appeals decided on the same date.
Once the parties had contractually agreed to exclude interest, Arbitral Tribunal, being a creature of the contract, could not award pre-award or pendente lite interest even in the guise of compensation. However, post-award interest stood on a different footing.
