Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Approved resolution plans bind government authorities, extinguishing pre-approval statutory dues not lodged in insolvency proceedings or provided for in the plan, where the plan covers known and unknown, assessed and unassessed claims. Such extinguishment prevents subsequent GST demand notices, adjudication and recovery because determination cannot survive independently of the extinguished liability. The CGST first-charge provision yields to the IBC's overriding effect, and liquidation cannot revive the liability. Writ jurisdiction remains available despite an appellate remedy where proceedings lack jurisdiction and the dispute is a pure legal issue on admitted facts; a pre-deposit appeal need not be pursued.
Approved resolution plans bind government authorities, extinguishing pre-approval statutory dues not lodged in insolvency proceedings or provided for in the plan, where the plan covers known and unknown, assessed and unassessed claims. Such extinguishment prevents subsequent GST demand notices, adjudication and recovery because determination cannot survive independently of the extinguished liability. The CGST first-charge provision yields to the IBC's overriding effect, and liquidation cannot revive the liability. Writ jurisdiction remains available despite an appellate remedy where proceedings lack jurisdiction and the dispute is a pure legal issue on admitted facts; a pre-deposit appeal need not be pursued.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
