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 assessment and rectification orders are subject to the statutory appellate mechanism, requiring exhaustion of that alternative remedy before a writ challenge is directly entertained. Where a GST demand and rejection of a rectification application were challenged without first filing an appeal, the writ petition was dismissed on that ground. Liberty was granted to file the statutory appeal within 30 days; if filed within that period, it must be entertained without a limitation objection and decided on merits. All substantive contentions remain open in the appellate proceedings.
GST assessment and rectification orders are subject to the statutory appellate mechanism, requiring exhaustion of that alternative remedy before a writ challenge is directly entertained. Where a GST demand and rejection of a rectification application were challenged without first filing an appeal, the writ petition was dismissed on that ground. Liberty was granted to file the statutory appeal within 30 days; if filed within that period, it must be entertained without a limitation objection and decided on merits. All substantive contentions remain open in the appellate proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
