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 the impugned order rejecting the petitioner's transitional credit and related demands arising from the failure to upload the Tran-3 Form during the initial GST transition period. The petitioner was entitled to file fresh Tran Forms within the prescribed window, which they duly did. The respondents' reliance on the circular to deny this opportunity was held to be incorrect, particularly as the adjudication on the Tran Forms had not concluded before the window closed. The credit sought was undisputedly available under the Excise Act, and the adjudication issue related solely to the filing of the Tran-3 Form, which did not fall under the relevant guidelines restricting such filings. Consequently, any demands raised on account of the rejected transition credit were quashed, and the petition was allowed.
The HC set aside the impugned order rejecting the petitioner's transitional credit and related demands arising from the failure to upload the Tran-3 Form during the initial GST transition period. The petitioner was entitled to file fresh Tran Forms within the prescribed window, which they duly did. The respondents' reliance on the circular to deny this opportunity was held to be incorrect, particularly as the adjudication on the Tran Forms had not concluded before the window closed. The credit sought was undisputedly available under the Excise Act, and the adjudication issue related solely to the filing of the Tran-3 Form, which did not fall under the relevant guidelines restricting such filings. Consequently, any demands raised on account of the rejected transition credit were quashed, and the petition was allowed.
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