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...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
The HC disposed of the writ petition concerning the non-constitution of the GST Tribunal and the petitioner's request for a stay on recovery proceedings pending appeal. The petitioner had already deposited 10% of the tax demand and agreed to deposit an additional 10% of the remaining amount. In light of the Government of India's circular and the petitioner's undertaking, the court held that the requirements under Section 112(8) of the CGST Act were met. Consequently, recovery of the remaining confirmed demand is stayed pursuant to Section 112(9) of the CGST Act upon the petitioner's compliance with the prescribed pre-deposit conditions. No further directions were deemed necessary, and the writ petition was disposed of accordingly.
The HC disposed of the writ petition concerning the non-constitution of the GST Tribunal and the petitioner's request for a stay on recovery proceedings pending appeal. The petitioner had already deposited 10% of the tax demand and agreed to deposit an additional 10% of the remaining amount. In light of the Government of India's circular and the petitioner's undertaking, the court held that the requirements under Section 112(8) of the CGST Act were met. Consequently, recovery of the remaining confirmed demand is stayed pursuant to Section 112(9) of the CGST Act upon the petitioner's compliance with the prescribed pre-deposit conditions. No further directions were deemed necessary, and the writ petition was disposed of accordingly.
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