Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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Pending constitution of the GST Appellate Tribunal, the Court held that recovery of outstanding GST dues was governed by the existing CBIC circular and the statutory pre-deposit mechanism under section 112 of the CGST Act. It disposed of the writ petitions without examining the merits of the input tax credit dispute, and granted the petitioner liberty to secure continued stay of recovery by filing the prescribed undertaking before the jurisdictional proper officer and making the required pre-deposit within the time allowed. If that deposit was not made, the protection under the order would lapse and recovery of the balance demand could proceed.
Pending constitution of the GST Appellate Tribunal, the Court held that recovery of outstanding GST dues was governed by the existing CBIC circular and the statutory pre-deposit mechanism under section 112 of the CGST Act. It disposed of the writ petitions without examining the merits of the input tax credit dispute, and granted the petitioner liberty to secure continued stay of recovery by filing the prescribed undertaking before the jurisdictional proper officer and making the required pre-deposit within the time allowed. If that deposit was not made, the protection under the order would lapse and recovery of the balance demand could proceed.
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