Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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 adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when determined under CGST Act. Section 174(2)(e) preserves recovery mechanisms under prior Act, 1944, mandating separate legal proceedings. The court allowed the writ petitions, setting aside impugned notices while permitting respondents to pursue alternative recovery remedies consistent with the Act, 1944's legal framework, thus restricting directors' liability to CGST Act-assessed dues and maintaining distinct procedural pathways for tax recovery.
HC adjudicated directors' liability in a liquidated company under CGST Act, holding that Section 88(3) permits recovery of tax, penalty, and interest only when determined under CGST Act. Section 174(2)(e) preserves recovery mechanisms under prior Act, 1944, mandating separate legal proceedings. The court allowed the writ petitions, setting aside impugned notices while permitting respondents to pursue alternative recovery remedies consistent with the Act, 1944's legal framework, thus restricting directors' liability to CGST Act-assessed dues and maintaining distinct procedural pathways for tax recovery.
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