Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
A waiver application under Notification No. 21/2024-Central Tax was treated by the High Court as subject to a directory, not mandatory, three-month filing period because the notification used the word may. The rejection of the application solely on the ground of delay was therefore based on an erroneous interpretation of law. The Court quashed the rejection in FORM GST SPL-07 and directed the authority to reconsider the waiver application on merits in accordance with law, while keeping the show cause notice, summary notice and order in original in abeyance until that reconsideration.
A waiver application under Notification No. 21/2024-Central Tax was treated by the High Court as subject to a directory, not mandatory, three-month filing period because the notification used the word may. The rejection of the application solely on the ground of delay was therefore based on an erroneous interpretation of law. The Court quashed the rejection in FORM GST SPL-07 and directed the authority to reconsider the waiver application on merits in accordance with law, while keeping the show cause notice, summary notice and order in original in abeyance until that reconsideration.
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