Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Prima facie discharge of the tax component, together with a clear intention to file the statutory appeal, was held to attract the Section 112(9) bar against recovery. The High Court noted that the Electronic Liability Ledger indicated payment of the tax component covered by the first appellate order, and on that basis recovery proceedings were stayed. The Form GST DRC-13 recovery notices were set aside, and the petitioner was permitted to proceed with the appeal. Liberty was preserved for the revenue to seek further orders if any discrepancy is found in the payment of the tax component.
Prima facie discharge of the tax component, together with a clear intention to file the statutory appeal, was held to attract the Section 112(9) bar against recovery. The High Court noted that the Electronic Liability Ledger indicated payment of the tax component covered by the first appellate order, and on that basis recovery proceedings were stayed. The Form GST DRC-13 recovery notices were set aside, and the petitioner was permitted to proceed with the appeal. Liberty was preserved for the revenue to seek further orders if any discrepancy is found in the payment of the tax component.
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