Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
Composite first appeals against separate decrees in consolidated suits are maintainable where common evidence was recorded, a common judgment delivered, certified copies of both decrees and requisite court fees were filed, and relief was sought against each decree. The proviso to Order XLI Rule 1 permits dispensation with an additional copy of the common judgment. Failure to file separate memoranda is a curable formal defect, not a substantive bar; it neither triggers res judicata nor defeats the right of appeal without an opportunity to cure. The contrary High Court order was set aside and second appeals restored for adjudication on merits.
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