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Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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...
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The Jharkhand High Court granted permission for release of confiscated goods subject to a pre-deposit u/s 107 of the GST Act. The assessee was required to make a pre-deposit of 10% of the total value, which was not initially considered. Upon depositing Rs.2,71,000 in addition to penalties and fines, the confiscated goods would be released under specified conditions. The court directed that the respondents refrain from auctioning the goods and conveyance until the specified date. The petition was allowed by the court.
The Jharkhand High Court granted permission for release of confiscated goods subject to a pre-deposit u/s 107 of the GST Act. The assessee was required to make a pre-deposit of 10% of the total value, which was not initially considered. Upon depositing Rs.2,71,000 in addition to penalties and fines, the confiscated goods would be released under specified conditions. The court directed that the respondents refrain from auctioning the goods and conveyance until the specified date. The petition was allowed by the court.
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