Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
HC quashed rectification order concerning GST penalty u/s 129(3). Initial penalty of Rs. 22,37,220/- was imposed and paid by petitioner through DRC-03 under explicit protest. Authority subsequently attempted to rectify order making demand 'NIL' u/s 161. Court held that payment under protest cannot be deemed voluntary, and rectification cannot deprive appellant's statutory right to challenge original penalty order. Period between rectification order (08.10.2024) and present judgment excluded from limitation period for filing appeal against original order dated 06.10.2024. Rectification nullified, preserving petitioner's appellate rights against original penalty assessment.
HC quashed rectification order concerning GST penalty u/s 129(3). Initial penalty of Rs. 22,37,220/- was imposed and paid by petitioner through DRC-03 under explicit protest. Authority subsequently attempted to rectify order making demand 'NIL' u/s 161. Court held that payment under protest cannot be deemed voluntary, and rectification cannot deprive appellant's statutory right to challenge original penalty order. Period between rectification order (08.10.2024) and present judgment excluded from limitation period for filing appeal against original order dated 06.10.2024. Rectification nullified, preserving petitioner's appellate rights against original penalty assessment.
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