Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Page of 4805
Press 'Enter' after typing page number.
1101 to 1120 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that an officer appointed under Section 6 of the Karnataka GST Act qualifies as a proper officer under Section 4 of the IGST Act through cross-empowerment provisions. The court determined that challenges to confiscation orders passed under Section 130 must proceed through statutory appeal mechanisms under Section 107 of KGST rather than writ petitions, following precedents from SC decisions in Falcon Enterprises and Commercial Steel Ltd. The petition was deemed not entertainable due to the existence of alternative statutory remedy. The court disposed of the petition while granting the petitioner 4 weeks to file an appeal under Section 107 KGST read with Section 20 IGST.
The HC held that an officer appointed under Section 6 of the Karnataka GST Act qualifies as a proper officer under Section 4 of the IGST Act through cross-empowerment provisions. The court determined that challenges to confiscation orders passed under Section 130 must proceed through statutory appeal mechanisms under Section 107 of KGST rather than writ petitions, following precedents from SC decisions in Falcon Enterprises and Commercial Steel Ltd. The petition was deemed not entertainable due to the existence of alternative statutory remedy. The court disposed of the petition while granting the petitioner 4 weeks to file an appeal under Section 107 KGST read with Section 20 IGST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
