Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
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Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
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TaxTMI 
TaxTMI 
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