Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to discover the existence of the non-migrated GST number with a significant credit balance. The respondent acknowledged the technical error that led to the automatic generation of the non-migrated GST number but argued that there was no provision for transferring credit between GST numbers. - The High Court, considering the unique circumstances of the case, directed the transfer of the credit from the non-migrated GST number to the migrated GST number of the petitioner. Additionally, it ordered the authorities to address the issue of automatic generation of non-migrated GST numbers and take corrective action within a specified timeframe.
Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to discover the existence of the non-migrated GST number with a significant credit balance. The respondent acknowledged the technical error that led to the automatic generation of the non-migrated GST number but argued that there was no provision for transferring credit between GST numbers. - The High Court, considering the unique circumstances of the case, directed the transfer of the credit from the non-migrated GST number to the migrated GST number of the petitioner. Additionally, it ordered the authorities to address the issue of automatic generation of non-migrated GST numbers and take corrective action within a specified timeframe.
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