Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
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Failure to file a detailed reply and supporting documents before a GST assessment under Section 74 led the High Court to treat the impugned order as having been confirmed without full material and to grant a further opportunity on equitable grounds. The Court noted that additional relevant documents were available and that the disputed tax had already been recovered, so it set aside the assessment and remanded the matter for fresh adjudication, permitting a detailed reply and personal hearing before the assessing authority.
Failure to file a detailed reply and supporting documents before a GST assessment under Section 74 led the High Court to treat the impugned order as having been confirmed without full material and to grant a further opportunity on equitable grounds. The Court noted that additional relevant documents were available and that the disputed tax had already been recovered, so it set aside the assessment and remanded the matter for fresh adjudication, permitting a detailed reply and personal hearing before the assessing authority.
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