Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
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Bank account attachment under a GST recovery notice was vacated where the petitioner had received the supplies and had already reversed the input tax credit during departmental proceedings that were later dropped. The Court balanced the petitioner's position against the supplier's possible entitlement to payment, noting that that entitlement had to be worked out separately in collateral proceedings. The attachment was therefore released, but the petitioner was restrained from making any direct or indirect payment to the supplier unless appropriate orders were obtained in those separate proceedings.
Bank account attachment under a GST recovery notice was vacated where the petitioner had received the supplies and had already reversed the input tax credit during departmental proceedings that were later dropped. The Court balanced the petitioner's position against the supplier's possible entitlement to payment, noting that that entitlement had to be worked out separately in collateral proceedings. The attachment was therefore released, but the petitioner was restrained from making any direct or indirect payment to the supplier unless appropriate orders were obtained in those separate proceedings.
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