The court quashes composite GST notices issued for multiple years, holding that separate year-wise notices must be issued.

Once a Resolution Plan is approved by the Adjudicating Authority under Section 31(1) of the Insolvency and Bankruptcy Code, 2016, no one can start or continue proceedings for claims not included in the plan.

The Supreme Court refuses to interfere with Karnataka HC ruling quashing reassessment as AO failed to dispose assessee’s objections by a speaking order.