Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
In GST appeal limitation, the HC held that where the statute requires filing within three months from communication of the order, the date of communication must be excluded and limitation runs from the next day; "month" means a calendar month. On that computation, the appeal fell within the condonable period, so the appellate authority erred in treating it as time-barred. The HC also found that the authority failed to consider the electronically filed reply to the show cause notice on limitation, which deprived the petitioner of fair consideration and amounted to an apparent error on the record. The rejection was set aside and the matter remitted for fresh consideration.
In GST appeal limitation, the HC held that where the statute requires filing within three months from communication of the order, the date of communication must be excluded and limitation runs from the next day; "month" means a calendar month. On that computation, the appeal fell within the condonable period, so the appellate authority erred in treating it as time-barred. The HC also found that the authority failed to consider the electronically filed reply to the show cause notice on limitation, which deprived the petitioner of fair consideration and amounted to an apparent error on the record. The rejection was set aside and the matter remitted for fresh consideration.
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