Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
GST show cause notices required at least three months before the outer deadline for adjudication are assessed by the minimum interval between notice and final determination, rather than by mechanically deriving an independent limitation date through backward counting. The intervening period is computed in calendar months, excluding the date of notice; this may render a notice timely before expiry of the adjudication deadline. Where an ex parte adjudication order is made while challenge proceedings and interim protection are pending, a conditional opportunity to reply may be granted, with merits left open; the order may revive if no reply is filed within the stipulated period.
GST show cause notices required at least three months before the outer deadline for adjudication are assessed by the minimum interval between notice and final determination, rather than by mechanically deriving an independent limitation date through backward counting. The intervening period is computed in calendar months, excluding the date of notice; this may render a notice timely before expiry of the adjudication deadline. Where an ex parte adjudication order is made while challenge proceedings and interim protection are pending, a conditional opportunity to reply may be granted, with merits left open; the order may revive if no reply is filed within the stipulated period.
Note: It is a system-generated summary and is for quick reference only.