The case concerned a challenge to VAT enforcement on liquor retail shops. The Court ruled that statutory tax requirements cannot be stayed when the law itself is not under challenge.
The High Court refused to exercise writ jurisdiction where allegations of fraudulent ITC involved complex facts. Taxpayers were directed to pursue the statutory appellate remedy.
The High Court held that GST demands for periods prior to approval of a resolution plan cannot survive. All such claims stand extinguished once the plan is finally approved.
The Tribunal held that customs authorities cannot deny preferential duty merely because goods are packed in plain bags when a valid Certificate of Origin exists.
The SC examined a complaint of adverse credit reporting despite no loan or default. Banks were directed to file affidavits clarifying whether any liability existed.
The High Court dismissed a repeat contempt plea after noting that compliance with the original writ order had already been acknowledged earlier.
The court held that after approval of a resolution plan, mesne profit claims cannot proceed against the company or its new management, though quantification may continue against erstwhile management.
The issue was whether recovery could proceed when the statutory appellate forum was unavailable. The Court held that recovery must remain stayed, allowing the taxpayer to file an appeal once the GST Appellate Tribunal becomes functional.
The appellate tribunal held that once a company petition is dismissed in full, all interim and docket orders merge with the final judgment. No partial relief can be inferred from incidental observations after such dismissal.
The High Court set aside a GST detention order after finding that it was issued on the same day as the show cause notice, violating natural justice.
