Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to the respondent for fresh adjudication on merits within three months of receipt of the order. The remand is conditional: the petitioner must comply with the conditions imposed by the court. The petition is disposed of by way of remand, leaving the respondent to pass appropriate orders in accordance with law.
The HC granted partial relief to the petitioner challenging an order under s.73 of the GST enactments, noting the petitioner had not preferred an appellate remedy but had declared and paid CGST and SGST in the annual return (GSTR-9) prior to the impugned order. The HC quashed the impugned order dated 22.02.2025 and remitted the matter to the respondent for fresh adjudication on merits within three months of receipt of the order. The remand is conditional: the petitioner must comply with the conditions imposed by the court. The petition is disposed of by way of remand, leaving the respondent to pass appropriate orders in accordance with law.
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