Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to recover tax dues from amounts owing to the taxpayer; an assessment dated 25.02.2025 fixed a demand of Rs. 10,32,672, for which 30 days' payment was granted but unpaid, and Rs. 2,87,914 was lawfully debited from the petitioner's Electronic Credit Ledger on 19.06.2025. The petitioner's rectification application was rejected and the appeal instituted thereafter did not attract any stay; in the absence of any interlocutory relief the post-assessment recovery was held neither perverse nor illegal.
The HC dismissed the petition at the motion stage, holding that under Section 79(1)(a) of the CGST Act the revenue was entitled to recover tax dues from amounts owing to the taxpayer; an assessment dated 25.02.2025 fixed a demand of Rs. 10,32,672, for which 30 days' payment was granted but unpaid, and Rs. 2,87,914 was lawfully debited from the petitioner's Electronic Credit Ledger on 19.06.2025. The petitioner's rectification application was rejected and the appeal instituted thereafter did not attract any stay; in the absence of any interlocutory relief the post-assessment recovery was held neither perverse nor illegal.
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