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...
Retrospective relaxation of the time limit for claiming input tax credit under section 16(5) can remove the section 16(4) impediment where returns for the relevant period were filed by 30 November 2021; accordingly, the delayed-availment demand for 2018-19 was quashed. Alleged GST short payment and excess credit arising from supplier-return mismatches require factual reconsideration, including verification of claimed voluntary payment and asserted insolvency proceedings involving the service provider. Consequential enhanced penalty depends on the surviving demand and therefore could not be sustained while the remaining issues required fresh adjudication.
Retrospective relaxation of the time limit for claiming input tax credit under section 16(5) can remove the section 16(4) impediment where returns for the relevant period were filed by 30 November 2021; accordingly, the delayed-availment demand for 2018-19 was quashed. Alleged GST short payment and excess credit arising from supplier-return mismatches require factual reconsideration, including verification of claimed voluntary payment and asserted insolvency proceedings involving the service provider. Consequential enhanced penalty depends on the surviving demand and therefore could not be sustained while the remaining issues required fresh adjudication.
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