Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
The HC dismissed the writ petition challenging three Orders-in-Original concerning demands for allegedly fraudulent availment of ITC, holding that factual determinations on fraudulent ITC cannot be adjudicated in writ jurisdiction and noting precedent from higher courts. The Court found non-entertainment of the writ appropriate and declined to interfere on merits for lack of natural justice issues warranting writ relief. The Petitioner was permitted to challenge each O-O by filing statutory appeals; any amounts already deposited are to be adjusted against pre-deposits in those appeals. Petition disposed of.
The HC dismissed the writ petition challenging three Orders-in-Original concerning demands for allegedly fraudulent availment of ITC, holding that factual determinations on fraudulent ITC cannot be adjudicated in writ jurisdiction and noting precedent from higher courts. The Court found non-entertainment of the writ appropriate and declined to interfere on merits for lack of natural justice issues warranting writ relief. The Petitioner was permitted to challenge each O-O by filing statutory appeals; any amounts already deposited are to be adjusted against pre-deposits in those appeals. Petition disposed of.
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