Customs valuation and import permissibility conflict resolved: accepted enhancement of transaction value removes liability for confiscation and penalt...
Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
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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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