Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Tax authorities withheld a refund despite an appellate order allowing it, citing that further appeals were contemplated. Applying the rule that administrative authorities must implement appellate orders unless stayed or set aside, the court held that mere intention to appeal cannot justify non-compliance, as such withholding undermines the rule of law. Since the appellate order remained operative, the authority was bound to give effect to it. The authority was directed to refund the sanctioned amount within 10 days of uploading of the order; the petition was allowed. - HC
Tax authorities withheld a refund despite an appellate order allowing it, citing that further appeals were contemplated. Applying the rule that administrative authorities must implement appellate orders unless stayed or set aside, the court held that mere intention to appeal cannot justify non-compliance, as such withholding undermines the rule of law. Since the appellate order remained operative, the authority was bound to give effect to it. The authority was directed to refund the sanctioned amount within 10 days of uploading of the order; the petition was allowed. - HC
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