Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to Section 112 of CGST Act 2017, pre-deposit requirement was reduced from 20% to 10% for appeals. Despite Tribunal's non-existence, court granted interim relief based on precedent, allowing assessee to deposit 10% of disputed tax amount in addition to amount already deposited under Section 107(6). Court held that petitioner cannot be denied statutory benefit under Section 112(9) due to administrative delay in Tribunal formation. Recovery proceedings for balance amount stayed until Tribunal constitution and appeal filing. Petition disposed with direction to comply with modified deposit requirement.
HC addressed maintainability of GST petition where appellant sought stay on tax recovery due to non-constitution of GST Tribunal. Following legislative amendment to Section 112 of CGST Act 2017, pre-deposit requirement was reduced from 20% to 10% for appeals. Despite Tribunal's non-existence, court granted interim relief based on precedent, allowing assessee to deposit 10% of disputed tax amount in addition to amount already deposited under Section 107(6). Court held that petitioner cannot be denied statutory benefit under Section 112(9) due to administrative delay in Tribunal formation. Recovery proceedings for balance amount stayed until Tribunal constitution and appeal filing. Petition disposed with direction to comply with modified deposit requirement.
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