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...
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the returns, upon scrutiny, were found not in accordance with law, the petitioner must immediately pay any consequential demand raised by the authorities. On such compliance, the cancellation order was directed to be treated as revoked and the petition was disposed of. - HC
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the returns, upon scrutiny, were found not in accordance with law, the petitioner must immediately pay any consequential demand raised by the authorities. On such compliance, the cancellation order was directed to be treated as revoked and the petition was disposed of. - HC
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