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...
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes inherent and incidental authority to grant interim relief, including stay of recovery pending appeal, to make the appellate remedy effective. The petitioner was directed to move the Tribunal within two weeks; limited interim protection was granted restraining action on the recovery notice until the Tribunal decides any interim application.
The High Court held that the Appellate Tribunal under the CGST Act, read together (Sections 111-113), is bound by the CPC procedure, guided by principles of natural justice and has power to regulate its procedure; it also possesses civil court powers and may enforce orders as decrees. The Tribunal's jurisdiction to pass substantive orders necessarily includes inherent and incidental authority to grant interim relief, including stay of recovery pending appeal, to make the appellate remedy effective. The petitioner was directed to move the Tribunal within two weeks; limited interim protection was granted restraining action on the recovery notice until the Tribunal decides any interim application.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
