Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a savings clause was treated as applying to pending refund-recovery proceedings. Applying the Supreme Court pronouncement on the effect of such omission, the High Court set aside the refund-recovery orders and remanded the matters for fresh consideration under that principle. The merits of the refund-recovery claims were not decided.
Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a savings clause was treated as applying to pending refund-recovery proceedings. Applying the Supreme Court pronouncement on the effect of such omission, the High Court set aside the refund-recovery orders and remanded the matters for fresh consideration under that principle. The merits of the refund-recovery claims were not decided.
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