Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
