Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
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...
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HC allowed the writ petition, holding that the deficiency memos rejecting the petitioner's refund applications under S.54 CGST Act were legally untenable. The HC found the refund applications complete and accompanied by requisite documents, and ruled that a deficiency memo can be issued only where an application is incomplete or deficient. It further held that amounts deposited in DRC-03 during a search, purportedly under S.74(5), were not voluntary payments and therefore could validly be claimed as refund under S.54. The HC quashed the impugned deficiency memos dated 20.05.2025 and 21.05.2025, and directed the respondents to process the petitioner's refund claims for the DRC-03 payments and pass appropriate orders in accordance with law.
HC allowed the writ petition, holding that the deficiency memos rejecting the petitioner's refund applications under S.54 CGST Act were legally untenable. The HC found the refund applications complete and accompanied by requisite documents, and ruled that a deficiency memo can be issued only where an application is incomplete or deficient. It further held that amounts deposited in DRC-03 during a search, purportedly under S.74(5), were not voluntary payments and therefore could validly be claimed as refund under S.54. The HC quashed the impugned deficiency memos dated 20.05.2025 and 21.05.2025, and directed the respondents to process the petitioner's refund claims for the DRC-03 payments and pass appropriate orders in accordance with law.
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