Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
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...
Following constitution of the GST Appellate Tribunal, the appellate remedy is available for challenging the impugned orders. The writ petition was disposed of without examining the orders' validity, with permission to file an appeal before the Tribunal by June 30, 2026. The appeal must be entertained without objection based on limitation, but remains subject to the specified mandatory pre-deposit requirements and removal of defects. The operative effect is that access to the Tribunal is preserved within the permitted timeframe, while compliance with pre-deposit and filing-defect directions remains necessary for entertainment of the appeal.
Following constitution of the GST Appellate Tribunal, the appellate remedy is available for challenging the impugned orders. The writ petition was disposed of without examining the orders' validity, with permission to file an appeal before the Tribunal by June 30, 2026. The appeal must be entertained without objection based on limitation, but remains subject to the specified mandatory pre-deposit requirements and removal of defects. The operative effect is that access to the Tribunal is preserved within the permitted timeframe, while compliance with pre-deposit and filing-defect directions remains necessary for entertainment of the appeal.
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