Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
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HC ordered that the provisional attachment of the Petitioner's bank accounts be lifted upon the Petitioner furnishing immovable property as security valued at or above Rs.2.07 crores, the quantum being sufficient to protect the revenue's interest given the demand. Upon such offer of security, the Respondents must release the attachment by issuing Form GST DRC-23 or any other appropriate instrument within the prescribed timeline and act consistently with the communication dated 30 September 2025. The Petitioner's submissions regarding the adequacy of the immovable property security were accepted. The petition is disposed of accordingly.
HC ordered that the provisional attachment of the Petitioner's bank accounts be lifted upon the Petitioner furnishing immovable property as security valued at or above Rs.2.07 crores, the quantum being sufficient to protect the revenue's interest given the demand. Upon such offer of security, the Respondents must release the attachment by issuing Form GST DRC-23 or any other appropriate instrument within the prescribed timeline and act consistently with the communication dated 30 September 2025. The Petitioner's submissions regarding the adequacy of the immovable property security were accepted. The petition is disposed of accordingly.
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