Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
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Detention of perishable goods could not be left pending for months without a formal seizure order or timely action under the statutory detention framework. The High Court required the authorities to determine ownership on the basis of the accompanying invoices and the applicable departmental clarification, under which the consignor or consignee is treated as the owner where the prescribed documents accompany the consignment. It also rejected the insistence on the petitioner's personal appearance, holding that representation through an advocate is permitted in GST proceedings. The matter was directed to be heard immediately, with liberty to deposit the amount under Section 129(1)(a) and for release to follow in accordance with law if payment was accepted.
Detention of perishable goods could not be left pending for months without a formal seizure order or timely action under the statutory detention framework. The High Court required the authorities to determine ownership on the basis of the accompanying invoices and the applicable departmental clarification, under which the consignor or consignee is treated as the owner where the prescribed documents accompany the consignment. It also rejected the insistence on the petitioner's personal appearance, holding that representation through an advocate is permitted in GST proceedings. The matter was directed to be heard immediately, with liberty to deposit the amount under Section 129(1)(a) and for release to follow in accordance with law if payment was accepted.
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