Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Fresh GST adjudication was required where the taxpayer asserted that tax liability had already been discharged and that the final demand components overlapped with an assessment by the jurisdictional officer. The assessment was quashed and remitted for a fresh merits decision after notice, conditional on deposit of interest and penalty imposed in the earlier jurisdictional assessment. Failure to make that deposit permitted recovery in accordance with law.
Fresh GST adjudication was required where the taxpayer asserted that tax liability had already been discharged and that the final demand components overlapped with an assessment by the jurisdictional officer. The assessment was quashed and remitted for a fresh merits decision after notice, conditional on deposit of interest and penalty imposed in the earlier jurisdictional assessment. Failure to make that deposit permitted recovery in accordance with law.
Note: It is a system-generated summary and is for quick reference only.