Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated subject to the General Clauses Act and specifically Section 6 of that Act. Writ petitions were allowed, resulting in setting aside of the impugned assessment orders.
Omission of Rule 96(10) of the CGST Rules raised whether proceedings pending under the deleted provision could continue. The court applied the saving clause doctrine, reasoning that continuance of proceedings after omission is permissible only if a saving clause exists; in the absence of any saving clause the pending proceedings lapse. This conclusion is stated subject to the General Clauses Act and specifically Section 6 of that Act. Writ petitions were allowed, resulting in setting aside of the impugned assessment orders.
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