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...
The HC set aside both the order passed by the proper officer and the appellate order concerning the petitioner's failure to respond to notices issued under Sections 61 and 107 of the WBGST/CGST Act, 2017, relating to alleged wrongful utilization of Input Tax Credit (ITC). Despite the petitioner's claim of illness preventing response, the court found no sufficient explanation for non-compliance with the scrutiny and show-cause notices. The imposition of interest on the petitioner for availing ITC was noted, though utilization details were unclear. Consequently, the challenge to the rejection of the appeal was allowed, and the petition was disposed of, effectively nullifying the prior adverse orders against the petitioner.
The HC set aside both the order passed by the proper officer and the appellate order concerning the petitioner's failure to respond to notices issued under Sections 61 and 107 of the WBGST/CGST Act, 2017, relating to alleged wrongful utilization of Input Tax Credit (ITC). Despite the petitioner's claim of illness preventing response, the court found no sufficient explanation for non-compliance with the scrutiny and show-cause notices. The imposition of interest on the petitioner for availing ITC was noted, though utilization details were unclear. Consequently, the challenge to the rejection of the appeal was allowed, and the petition was disposed of, effectively nullifying the prior adverse orders against the petitioner.
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