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...
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...
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HC held that petitioner must comply with Circular No. 224/18/2024-GST by making pre-deposit under Section 112(8) of CGST Act and filing a mandatory undertaking/declaration with proper jurisdictional officer. Petitioner demonstrated willingness to submit required documentation. Writ petition disposed of, granting liberty to petitioner to file the requisite undertaking/declaration in accordance with the circular's stipulations, thereby preserving potential appellate rights pending Appellate Tribunal's formal constitution.
HC held that petitioner must comply with Circular No. 224/18/2024-GST by making pre-deposit under Section 112(8) of CGST Act and filing a mandatory undertaking/declaration with proper jurisdictional officer. Petitioner demonstrated willingness to submit required documentation. Writ petition disposed of, granting liberty to petitioner to file the requisite undertaking/declaration in accordance with the circular's stipulations, thereby preserving potential appellate rights pending Appellate Tribunal's formal constitution.
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