Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Refund of accumulated input tax credit on exported goods remains available where bill-to ship-to supplies are supported by undisputed e-way bills, transportation, export and banking records establishing delivery and export. GST law does not require movement to commence from the supplier's registered premises, and toll plaza receipts are not a mandatory condition for credit; toll data cannot override documentary proof of physical movement. Cancellation of upstream suppliers' registrations does not by itself invalidate credit where the direct supplier is validly registered and the claimant lacks involvement in upstream irregularities. Fresh allegations and unsupported evidence beyond the show cause notice cannot be raised at the Tribunal stage, absent exceptional circumstances under the applicable evidence rules.
Refund of accumulated input tax credit on exported goods remains available where bill-to ship-to supplies are supported by undisputed e-way bills, transportation, export and banking records establishing delivery and export. GST law does not require movement to commence from the supplier's registered premises, and toll plaza receipts are not a mandatory condition for credit; toll data cannot override documentary proof of physical movement. Cancellation of upstream suppliers' registrations does not by itself invalidate credit where the direct supplier is validly registered and the claimant lacks involvement in upstream irregularities. Fresh allegations and unsupported evidence beyond the show cause notice cannot be raised at the Tribunal stage, absent exceptional circumstances under the applicable evidence rules.
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