Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
A writ petition against an appealable GST order is maintainable only when the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional and the appeal period is extended, the dispute should be pursued before that forum, and writ jurisdiction should not be used to bypass statutory conditions such as pre-deposit and the notified filing timeline. The petitioner was therefore relegated to the statutory appeal before the GSTAT, and the merits of the impugned order were not examined.
A writ petition against an appealable GST order is maintainable only when the statutory appellate forum is not functional and the taxpayer would otherwise be left remediless. Once the GST Appellate Tribunal becomes functional and the appeal period is extended, the dispute should be pursued before that forum, and writ jurisdiction should not be used to bypass statutory conditions such as pre-deposit and the notified filing timeline. The petitioner was therefore relegated to the statutory appeal before the GSTAT, and the merits of the impugned order were not examined.
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