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...
Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC
Refund of tax deposited - Continuation of exemption after migration from KST Act to KVAT Act, 2003 w.e.f. 1.4.2005 - refund was denied on the ground that if the unit collects any amount by way of tax, it shall become ineligible for exemption - the petitioner cannot be denied the benefit on technical grounds. - Refund allowed - HC
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