Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
Priority of set-off: brought forward business losses must be adjusted before unabsorbed depreciation; procedural safeguards required for invoking rest...
For GST first appeals, limitation runs from the actual communication of the adjudication order to the assessee. Where the assessee states that date, a presumption arises in its favour and the Revenue must rebut it with cogent material; failure to do so makes dismissal of the appeal as time-barred unsustainable. The Court also held that writ jurisdiction could be invoked despite an alternate statutory remedy because the appellate authority had ignored binding precedent and failed to record an independent finding on limitation. The impugned appellate orders were quashed and the matters remitted for fresh decision in accordance with the governing law on effective communication and limitation.
For GST first appeals, limitation runs from the actual communication of the adjudication order to the assessee. Where the assessee states that date, a presumption arises in its favour and the Revenue must rebut it with cogent material; failure to do so makes dismissal of the appeal as time-barred unsustainable. The Court also held that writ jurisdiction could be invoked despite an alternate statutory remedy because the appellate authority had ignored binding precedent and failed to record an independent finding on limitation. The impugned appellate orders were quashed and the matters remitted for fresh decision in accordance with the governing law on effective communication and limitation.
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