NCLAT Delhi held that no error has been committed by the Adjudicating Authority in approving the Resolution Plan. Since the gratuity and provident fund of the workers having been admitted in full and paid in full in the Resolution Plan.
Madras High Court held that petitioner didn’t furnished the reply even after providing the extra time limit as requested by the petitioner. Hence, writ petition dismissed and passing of assessment order justified.
Madras High Court held that delay in filing returns of income and seeking refund thereof is condoned in terms coverage within the scope of the expression ‘genuine hardship’ in section 119(2)(b) of the Income Tax Act.
Madras High Court held that due to unwanted delay in de novo proceedings by the Additional Commissioner of Customs, the refund claim of redemption fine and penalty is directed to be processed. Accordingly, refund granted.
CESTAT Allahabad held that customs duty leviable on manufacturing of stainless steel coils under Advance Authorisation Scheme is exempt. Accordingly, appellant is entitled to refund of CVD paid on the same.
Delhi High Court held that non-issuance of Police Clearance Certificate [PCC] merely due to pendency of FIR, without any conviction or finding of guilt, constitutes an unreasonable restriction. Accordingly, court directed to issue PCC.
Punjab and Haryana High Court held that grant of bail is a general rule and putting persons in jail or in prison or in correction home is an exception. Accordingly, regular bail granted in matter of fraudulent availment of ITC.
Karnataka High Court remanded matter for consideration of revocation of GST cancellation since non-filing of GST return within stipulated time period was due to bonafide reasons, unavoidable circumstances and sufficient cause.
Kerala High Court held that for contravention of the provisions of the GST Act, department can take civil and/ or criminal action against the accused, however, suspension of GST registration directly hits the fundamental right and hence unjustified.
Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the CGST Rules merely on the basis of report of enforcement authority, without independent or cogent reasons, impermissible in law.
