Related-party creditor exclusion bars CoC participation where lender rights show policy-making involvement, and post-CIRP assignment cannot cure ineli...
Rectification of apparent typographical errors may proceed without hearing when tax liability, input tax credit, and ruling substance remain unchanged...
The High Court held that the petitioners have no right of appeal against the determination made by the authority regarding the profited amount u/s 171 of the CGST Act. However, as an interim relief, the Court granted a conditional stay, subject to the petitioners depositing 50% of the profited amount, excluding interest, within 8 weeks. The Court observed that granting such conditional stay would serve the interests of justice in the present case.
The High Court held that the petitioners have no right of appeal against the determination made by the authority regarding the profited amount u/s 171 of the CGST Act. However, as an interim relief, the Court granted a conditional stay, subject to the petitioners depositing 50% of the profited amount, excluding interest, within 8 weeks. The Court observed that granting such conditional stay would serve the interests of justice in the present case.
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