Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
Alternative appellate remedy under GST was treated as the proper course where input tax credit orders were challenged for alleged irregular availment due to belated GSTR filings. The High Court declined to examine the writ petitions on merits and relegated the petitioner to the statutory appellate remedy. It granted liberty to file appeals within two weeks with pre-deposit and delay condonation applications, allowed all legal and factual grounds including later rectification contentions, and left delay to be considered by the appellate authority before any decision on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
