Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CBIC circular by filing an undertaking with the jurisdictional proper officer undertaking to file an appeal before the Appellate Tribunal when it comes into operation in accordance with section 112 timelines, and to make the statutory pre-deposit under section 112(8) within 15 days of receipt of this order. Petition disposed.
The HC dismissed the petitioner's writ seeking stay of recovery and pre-deposit under section 161 of the CGST Act, holding that established CBIC guidelines govern recovery where the first appeal has been disposed of until the Appellate Tribunal is operational, leaving no substantive relief. The petitioner was granted liberty to comply with the CBIC circular by filing an undertaking with the jurisdictional proper officer undertaking to file an appeal before the Appellate Tribunal when it comes into operation in accordance with section 112 timelines, and to make the statutory pre-deposit under section 112(8) within 15 days of receipt of this order. Petition disposed.
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