Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court dismissed the petition, holding that it would not be appropriate to interfere in the matter during the pendency of the appeal before the appellate authority. The petitioner was granted the liberty to raise all submissions before the appellate authority, which would undoubtedly consider and pass appropriate orders. The Division Bench had protected the petitioner from recovery proceedings on the ground that the entire IGST amount had already been paid. According to Section 77 of the GST Act, if a registered person has paid Central or State Tax and is subsequently held liable for Inter-State GST, the wrongly deposited amount would be refunded, allowing payment as per the authorities' determination. This aspect can be duly verified by the first appellate authority.
The High Court dismissed the petition, holding that it would not be appropriate to interfere in the matter during the pendency of the appeal before the appellate authority. The petitioner was granted the liberty to raise all submissions before the appellate authority, which would undoubtedly consider and pass appropriate orders. The Division Bench had protected the petitioner from recovery proceedings on the ground that the entire IGST amount had already been paid. According to Section 77 of the GST Act, if a registered person has paid Central or State Tax and is subsequently held liable for Inter-State GST, the wrongly deposited amount would be refunded, allowing payment as per the authorities' determination. This aspect can be duly verified by the first appellate authority.
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