Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Challenge to the legality of Central and State notifications extending time under Section 73(10) CGST/RGST was addressed by permitting an interim procedural remedy: the petitioner may file a statutory appeal against assessment orders within four weeks. The Court exercised discretion to grant this limited time as an accommodation without prejudicing the pending substantive challenge to the Notifications before the Supreme Court. The appellate proceedings are expressly made subject to the ultimate determination on the Notifications' validity, and applications for condonation of delay and exemption of filings were allowed.
Challenge to the legality of Central and State notifications extending time under Section 73(10) CGST/RGST was addressed by permitting an interim procedural remedy: the petitioner may file a statutory appeal against assessment orders within four weeks. The Court exercised discretion to grant this limited time as an accommodation without prejudicing the pending substantive challenge to the Notifications before the Supreme Court. The appellate proceedings are expressly made subject to the ultimate determination on the Notifications' validity, and applications for condonation of delay and exemption of filings were allowed.
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