Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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The HC held that statutory demands for sales tax levies on the corporate debtor instituted after commencement of CIRP are unenforceable where the revenue authority did not submit its claim in the resolution process; such claims stand extinguished on approval of the resolution plan. Post-moratorium assessments are confined to inclusion as statements of claim before the resolution professional and cannot be pursued in parallel proceedings. Consequently, the impugned administrative order and the demand notice dated 14-09-2020 issued by the respondent were quashed, and the writ petition was allowed, with the petitioner relieved from the challenged demand and related proceedings.
The HC held that statutory demands for sales tax levies on the corporate debtor instituted after commencement of CIRP are unenforceable where the revenue authority did not submit its claim in the resolution process; such claims stand extinguished on approval of the resolution plan. Post-moratorium assessments are confined to inclusion as statements of claim before the resolution professional and cannot be pursued in parallel proceedings. Consequently, the impugned administrative order and the demand notice dated 14-09-2020 issued by the respondent were quashed, and the writ petition was allowed, with the petitioner relieved from the challenged demand and related proceedings.
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