The High Court held that appeals concerning the adequacy of sentence should be presented before the jurisdictional Sessions Court. It permitted withdrawal of the appeal with liberty to pursue the appropriate forum.
The NCLT Bengaluru dismissed a creditor’s claim submitted long after the prescribed timeline under the liquidation regulations. The Tribunal held that belated claims cannot reopen an advanced liquidation process.
GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. The move aims to simplify the appeal filing process on the GSTAT Portal.
Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an assessment order arising from proceedings initiated under the GST law. The dispute began when the respondent authority issued a show-cause notice in Form GST ASMT-10 dated 18.06.2024, seeking details and explanations regarding differences between the value of […]
The Court held that a delay of about 2200 days could not be condoned in the absence of sufficient cause. It restored the Trial Court’s order rejecting the recall application due to prolonged and unexplained inaction.
The Court held that transferring assessment proceedings under Section 127 was justified to facilitate coordinated investigation involving interconnected entities. Recording reasons and providing an opportunity of hearing satisfied statutory requirements.
The Court held that transfer of assessment proceedings to Delhi was justified where connected cases had already been centralized for coordinated investigation. Administrative convenience and effective assessment were found to outweigh the petitioners’ objections.
The article argues that debt has increasingly become the foundation of economic activity across households, businesses, and governments. It highlights concerns over whether sustained reliance on borrowing is masking deeper structural challenges.
This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proceedings. It highlights the requirements of a valid SCN and the importance of complying with natural justice principles.
The Hyderabad Bench emphasized that penalty under Section 271(1)(c) cannot be imposed solely because an addition survives appellate scrutiny. The Revenue must establish deliberate concealment or furnishing of inaccurate particulars.
