Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Delayed or non-deposit of deducted GST/TDS relating to Gram Sabha works was held to fall within the U.P. GST Act, 2017 as a complete special code covering default, penalty, prosecution and compounding, so general penal law could not be invoked unless distinct offences such as cheating, forgery or misappropriation were independently made out. The Court further held that a substantive penal provision cannot be applied to an alleged omission of the 2017-18 financial year when the invoked B.N.S. provision was not then in force. On these grounds, the charge-sheet, cognizance order and consequential proceedings were quashed.
Delayed or non-deposit of deducted GST/TDS relating to Gram Sabha works was held to fall within the U.P. GST Act, 2017 as a complete special code covering default, penalty, prosecution and compounding, so general penal law could not be invoked unless distinct offences such as cheating, forgery or misappropriation were independently made out. The Court further held that a substantive penal provision cannot be applied to an alleged omission of the 2017-18 financial year when the invoked B.N.S. provision was not then in force. On these grounds, the charge-sheet, cognizance order and consequential proceedings were quashed.
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