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 dismissed the writ petition as premature and granted the petitioner liberty to file an appeal before the Appellate Tribunal in accordance with Paragraphs 4 and 5 of the Government Circular dated 11.07.2024; the petitioner is directed to furnish the prescribed pre-deposit under Section 112(8) of the CGST Act and the requisite undertaking/affidavit within two weeks. Upon such compliance and on filing the undertaking that an appeal will be prosecuted when the Appellate Tribunal is constituted, recovery of the balance confirmed demand shall remain stayed under Section 112(9) of the CGST Act. The respondents raised no objection to this route and the petition is disposed of accordingly.
The HC dismissed the writ petition as premature and granted the petitioner liberty to file an appeal before the Appellate Tribunal in accordance with Paragraphs 4 and 5 of the Government Circular dated 11.07.2024; the petitioner is directed to furnish the prescribed pre-deposit under Section 112(8) of the CGST Act and the requisite undertaking/affidavit within two weeks. Upon such compliance and on filing the undertaking that an appeal will be prosecuted when the Appellate Tribunal is constituted, recovery of the balance confirmed demand shall remain stayed under Section 112(9) of the CGST Act. The respondents raised no objection to this route and the petition is disposed of accordingly.
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