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...
Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law.
Authorities under the GST regime cannot disregard a binding High Court declaration on SEZ refund claims merely because the issue has been taken to the Supreme Court; the law declared in Britannia continued to apply until displaced by a contrary High Court or Supreme Court ruling. On that basis, the refund rejection and appellate orders were unsustainable insofar as they refused to follow Britannia. The Court also noted that the question whether the services were for authorised operations, supported by the specified officer's endorsement, had not been adjudicated below and required fresh examination. The matter was remanded to the Assistant Commissioner for reconsideration in accordance with law.
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