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...
The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the GST Act, concluding the proceedings.
The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the GST Act, concluding the proceedings.
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