The amendment removes automatic moratorium protection for personal guarantors upon filing insolvency applications. It ensures creditors can continue recovery actions and prevents delay tactics.
The tribunal held that no late fee under Section 234E can be imposed for periods prior to 1 June 2015 due to absence of enabling provisions in Section 200A. The levy was deleted following consistent judicial precedents.
The Tribunal held that dismissal of appeal solely on limitation without considering bona fide reasons was unjustified. It restored the matter for adjudication on merits, emphasizing a liberal approach.
The Court held that combining multiple financial years in a single show cause notice violates the CGST Act scheme. It quashed the notice and allowed fresh issuance as per law.
The tribunal held that penalties cannot be imposed without direct evidence connecting the appellant to alleged overvalued exports. Mere suspicion and assumptions were found insufficient.
The Tribunal set aside the assessment after noting that books of accounts were not produced and required reconsideration. It directed a fresh decision with proper opportunity, emphasizing procedural fairness.
The case addressed whether a second GST refund application is maintainable when a prior claim covered the same period. The Court held that no statutory bar exists under Section 54(1), and rejection on technical grounds was invalid.
