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...
HC quashed the revisional order regarding maintainability u/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language "order has been subject to appeal" means an appeal must have been actually filed, not that appeal must be exhausted before seeking revision. The Revisional Authority's approach was contradictory - discussing merits while questioning maintainability. The order failed either as a merit-based decision (inadequate consideration of facts) or as a maintainability ruling (misinterpreting Section 108). The provision does not require exhaustion of appeal before revision petition. Matter remanded for fresh consideration of revision petition on merits.
HC quashed the revisional order regarding maintainability u/s 108 of U.P. GST Act, 2017. The court clarified that Section 108(2) language "order has been subject to appeal" means an appeal must have been actually filed, not that appeal must be exhausted before seeking revision. The Revisional Authority's approach was contradictory - discussing merits while questioning maintainability. The order failed either as a merit-based decision (inadequate consideration of facts) or as a maintainability ruling (misinterpreting Section 108). The provision does not require exhaustion of appeal before revision petition. Matter remanded for fresh consideration of revision petition on merits.
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