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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...
The HC set aside the impugned order dated 11th April 2025, holding that sustaining it would result in double taxation due to the mismatch between the input tax credit claimed and the inward supply statement in GSTR-2B. The Court found the order untenable in law and allowed the petition. The matter is remanded to the Additional State Tax Officer, Ganjam-I Circle, Ganjam, who is directed to issue intimation to the petitioner within one week of receiving the Court's order.
The HC set aside the impugned order dated 11th April 2025, holding that sustaining it would result in double taxation due to the mismatch between the input tax credit claimed and the inward supply statement in GSTR-2B. The Court found the order untenable in law and allowed the petition. The matter is remanded to the Additional State Tax Officer, Ganjam-I Circle, Ganjam, who is directed to issue intimation to the petitioner within one week of receiving the Court's order.
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