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...
Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The petitioner claimed that their services were subject to GST under the reverse charge mechanism. However, the assessment order was found to be flawed due to inaccuracies and discrepancies in recording the submissions and documents provided by the petitioner. As a result, the court quashed the assessment order and remanded the matter for reconsideration, allowing the petitioner to resubmit relevant documents within a specified timeframe.
Validity of Assessment / Demand Order - The High court found that the assessment order was flawed due to non-application of mind by the assessing officer. - The petitioner claimed that their services were subject to GST under the reverse charge mechanism. However, the assessment order was found to be flawed due to inaccuracies and discrepancies in recording the submissions and documents provided by the petitioner. As a result, the court quashed the assessment order and remanded the matter for reconsideration, allowing the petitioner to resubmit relevant documents within a specified timeframe.
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