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...
Rejection of an IGST refund was set aside because the authority failed to apply its mind and breached principles of natural justice by not addressing the petitioner's contentions and contractual arrangements on whether the services were exports or intermediary services; the Court identified need to examine agreements and relevant precedents/circulars and directed remand for de novo consideration after hearing the parties. Outcome: the impugned order was quashed and the matter returned for fresh determination of the export-versus-intermediary question with all contentions open and a three-month timeline for decision.
Rejection of an IGST refund was set aside because the authority failed to apply its mind and breached principles of natural justice by not addressing the petitioner's contentions and contractual arrangements on whether the services were exports or intermediary services; the Court identified need to examine agreements and relevant precedents/circulars and directed remand for de novo consideration after hearing the parties. Outcome: the impugned order was quashed and the matter returned for fresh determination of the export-versus-intermediary question with all contentions open and a three-month timeline for decision.
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