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 writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establish that suppliers filed requisite GSTR-1 for March 2019 and where no procedural infirmity in the impugned demand order was demonstrated. The Court found undue delay in institution and numbering of the petition, noting it was presented on 07.08.2025 but numbered only on 13.10.2025, and observed the petition was filed on the last day for seeking condonation of delay in appeal. Dismissal was without prejudice to the petitioner's liberty to file an appeal within 15 days, with no pre-deposit required as the assessed tax had already been paid.
The HC dismissed the writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establish that suppliers filed requisite GSTR-1 for March 2019 and where no procedural infirmity in the impugned demand order was demonstrated. The Court found undue delay in institution and numbering of the petition, noting it was presented on 07.08.2025 but numbered only on 13.10.2025, and observed the petition was filed on the last day for seeking condonation of delay in appeal. Dismissal was without prejudice to the petitioner's liberty to file an appeal within 15 days, with no pre-deposit required as the assessed tax had already been paid.
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