The Court held that tax authorities cannot coerce payment when no demand has been raised. It directed cooperation in investigation while protecting the taxpayer from undue pressure.
Supreme Court held that post repeal of SICA and non-invocation of IBC, Gannon Dunkerley & Co. Ltd. (GDCL) didn’t possess ownership rights to sell assets of Jaipur Udyog Ltd (JUL). Further, Court directed to verify and make payment of long-standing dues of workers of JUL.
The adjudicating authority imposed penalties after finding incomplete filing of PAS-3 details. The ruling confirms that such violations attract general penalty under Section 450 when no specific penalty exists.
Startups must obtain BIS certification for regulated products under mandatory Quality Control Orders. Compliance ensures legal operations and enhances customer confidence.
The new law replaces the 1961 Act with a simplified, structured tax system. It reduces compliance burden through streamlined forms and clearer provisions effective April 2026.
Failure to disclose allottee occupation and complete details in PAS-3 resulted in penalties. The case highlights the importance of accurate and complete statutory filings.
Failure to disclose complete allottee details in PAS-3 attracted penalties under Section 450. The order highlights the importance of accurate reporting in securities allotment.
The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes that lack of clarity may delay genuine cancellation requests and create hardship for small taxpayers.
The issue was whether a GST order passed without considering reply should be set aside in writ. The Court allowed the petitioner to file an appeal with delay condonation, leaving merits open.
The issue was whether a delayed writ against a GST order should be entertained. The Court declined to examine merits and allowed filing of appeal with delay condonation.
