Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
Rule 86A(3) limits the blocking of an electronic credit ledger to one year from the date the restriction is imposed, and the restriction ceases automatically on expiry of that period. As the ledger had been blocked on 21.11.2024 and the blocking was still continuing beyond twelve months, the HC held that the continuation could not be sustained in law. The restriction was treated as having ceased by efflux of time, and the authorities were directed to unblock the electronic credit ledger forthwith.
Rule 86A(3) limits the blocking of an electronic credit ledger to one year from the date the restriction is imposed, and the restriction ceases automatically on expiry of that period. As the ledger had been blocked on 21.11.2024 and the blocking was still continuing beyond twelve months, the HC held that the continuation could not be sustained in law. The restriction was treated as having ceased by efflux of time, and the authorities were directed to unblock the electronic credit ledger forthwith.
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