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 ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The HC dismissed the petition challenging an ex parte order under Section 74 UPGST Act, holding the challenge misconceived and liable to be rejected. The court found the appellant pursued successive writs to evade the pre-deposit required by Section 107(6)(b) of the GST Act, failed to seek exemption from pre-deposit before the appellate authority and the apex court, and did not prosecute the statutory appeal within limitations. Applying principles of Order II Rule 2 CPC, the HC held the remedy of appeal and exemption were always available and deliberately not pursued; accordingly the petition is dismissed for non-compliance with the statutory pre-deposit requirement and procedural abuse.
The HC dismissed the petition challenging an ex parte order under Section 74 UPGST Act, holding the challenge misconceived and liable to be rejected. The court found the appellant pursued successive writs to evade the pre-deposit required by Section 107(6)(b) of the GST Act, failed to seek exemption from pre-deposit before the appellate authority and the apex court, and did not prosecute the statutory appeal within limitations. Applying principles of Order II Rule 2 CPC, the HC held the remedy of appeal and exemption were always available and deliberately not pursued; accordingly the petition is dismissed for non-compliance with the statutory pre-deposit requirement and procedural abuse.
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