Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
HC held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Original dated 26 February 2025 is quashed and set aside. Applying the principle that upon the Adjudicating Authority's approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceedings or demands predating the NCLT approval (11 August 2023) cannot be initiated or continued. Accordingly, the Respondent-Authority lacked jurisdiction to prosecute or levy a demand for the pre-approval period; the petition is allowed and the impugned order is declared void to the extent it relates to periods prior to the resolution-plan approval.
HC held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Original dated 26 February 2025 is quashed and set aside. Applying the principle that upon the Adjudicating Authority's approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceedings or demands predating the NCLT approval (11 August 2023) cannot be initiated or continued. Accordingly, the Respondent-Authority lacked jurisdiction to prosecute or levy a demand for the pre-approval period; the petition is allowed and the impugned order is declared void to the extent it relates to periods prior to the resolution-plan approval.
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