Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
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A consequential GST refund rejection following an appellate order may be challenged through the statutory appeal where the appellate order merely set aside the earlier rejection on previously considered grounds. The Proper Officer may examine refund entitlement afresh on other legally permissible grounds, provided the fresh reasons are distinct from those rejected in appeal. Questions concerning the appellate order's effect and the validity of the new rejection grounds require merits review in the statutory appellate process. Writ intervention is unavailable where the order is not prima facie non est or wholly without jurisdiction. The taxpayer may seek exclusion of the time spent in writ proceedings for limitation purposes.
A consequential GST refund rejection following an appellate order may be challenged through the statutory appeal where the appellate order merely set aside the earlier rejection on previously considered grounds. The Proper Officer may examine refund entitlement afresh on other legally permissible grounds, provided the fresh reasons are distinct from those rejected in appeal. Questions concerning the appellate order's effect and the validity of the new rejection grounds require merits review in the statutory appellate process. Writ intervention is unavailable where the order is not prima facie non est or wholly without jurisdiction. The taxpayer may seek exclusion of the time spent in writ proceedings for limitation purposes.
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