Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
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A HC declined to entertain a writ petition challenging GST detention and release proceedings because the tax and penalty were paid after service of notice in Form GST MOV-07 and the goods were then released, with no contemporaneous protest shown. The Court treated the proceedings as concluded upon payment, held that the penalty order was appealable, and noted that no appeal had been filed within the prescribed period. It found no demonstrated violation of natural justice or jurisdictional error to justify bypassing the statutory appellate remedy, and dismissed the petition as devoid of merit.
A HC declined to entertain a writ petition challenging GST detention and release proceedings because the tax and penalty were paid after service of notice in Form GST MOV-07 and the goods were then released, with no contemporaneous protest shown. The Court treated the proceedings as concluded upon payment, held that the penalty order was appealable, and noted that no appeal had been filed within the prescribed period. It found no demonstrated violation of natural justice or jurisdictional error to justify bypassing the statutory appellate remedy, and dismissed the petition as devoid of merit.
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