Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
Approved resolution plans bind government authorities, extinguishing pre-approval statutory dues not lodged in insolvency proceedings or provided for in the plan, where the plan covers known and unknown, assessed and unassessed claims. Such extinguishment prevents subsequent GST demand notices, adjudication and recovery because determination cannot survive independently of the extinguished liability. The CGST first-charge provision yields to the IBC's overriding effect, and liquidation cannot revive the liability. Writ jurisdiction remains available despite an appellate remedy where proceedings lack jurisdiction and the dispute is a pure legal issue on admitted facts; a pre-deposit appeal need not be pursued.
Approved resolution plans bind government authorities, extinguishing pre-approval statutory dues not lodged in insolvency proceedings or provided for in the plan, where the plan covers known and unknown, assessed and unassessed claims. Such extinguishment prevents subsequent GST demand notices, adjudication and recovery because determination cannot survive independently of the extinguished liability. The CGST first-charge provision yields to the IBC's overriding effect, and liquidation cannot revive the liability. Writ jurisdiction remains available despite an appellate remedy where proceedings lack jurisdiction and the dispute is a pure legal issue on admitted facts; a pre-deposit appeal need not be pursued.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
