The High Court held that arrest made before the time fixed in a statutory appearance notice violated mandatory procedure. The ruling clarifies that such non-compliance renders the arrest infirm, justifying grant of bail.
The issue was whether a company officer could be penalised for abetment of duty evasion. The Tribunal held that in the absence of evidence showing knowledge or intentional aid, penalty under Section 112(a) could not be sustained.
The Tribunal held that customs and excise dues of a company in liquidation cannot be recovered from auction purchasers of its assets. Pre-liquidation liabilities must be settled under the Companies Act, not through recovery from buyers.
The High Court declined to rule on the validity of the import ceiling and instead directed DGFT to examine the trader’s challenge. The authority must decide the issue by a reasoned order within a fixed timeframe.
The Court ruled that GST registration cancelled for six months’ non-filing need not be final where the taxpayer later files returns and pays dues. Authorities must consider restoration applications made within the time granted by the Court.
The Court noted NCLT approval of a settlement scheme but held that existing attachment orders under PMLA would continue unless modified by competent authorities.
The Court examined whether an order rejecting a resolution plan could be appealed under the IBC. It held that appeals lie against both approval and rejection orders, directing parties to approach NCLAT instead of invoking writ jurisdiction.
The Court held that recovery proceedings, including bank attachment, must be lifted once the statutory 10% disputed tax is deposited. The ruling clarifies that such deposit results in a deemed stay under GST law.
The Court examined whether an electronically filed GST appeal could be rejected for non-submission of a hard copy. It held that such rejection was unsustainable under Rule 108 and remanded the matter for decision on merits.
The Tribunal ruled that statutory urban development functions do not amount to trade or business. Fees and grants received under statutory mandate were held eligible for exemption.
