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...
HC dismissed the writ petition after finding no violation of natural justice principles. The petitioner was aware of the ongoing investigation but failed to file a reply or provide justification for sales invoices. The court noted the petitioner's lack of bona fides and absence of substantive response to departmental notices. While declining to entertain the writ petition, the court preserved the petitioner's right to pursue appellate remedies under Section 107 of CGST Act. The decision emphasizes that extraordinary judicial intervention is unwarranted when standard procedural mechanisms remain available and the party has not demonstrated procedural prejudice.
HC dismissed the writ petition after finding no violation of natural justice principles. The petitioner was aware of the ongoing investigation but failed to file a reply or provide justification for sales invoices. The court noted the petitioner's lack of bona fides and absence of substantive response to departmental notices. While declining to entertain the writ petition, the court preserved the petitioner's right to pursue appellate remedies under Section 107 of CGST Act. The decision emphasizes that extraordinary judicial intervention is unwarranted when standard procedural mechanisms remain available and the party has not demonstrated procedural prejudice.
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