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...
Pre-CIRP export-obligation defaults cannot support continued Denied Entry List restrictions after an approved, unchallenged resolution plan extinguishes the Government's operational-debt claim and attached performance obligations. Coercive administrative orders issued against the corporate debtor during the insolvency moratorium were void ab initio, and the impugned orders and listing were set aside, subject to fresh lawful action for an independent subsequent default. Inaction by the final decision-making authority constituted part of the cause of action, supporting territorial writ jurisdiction. Availability of an alternative remedy did not oust constitutional writ jurisdiction.
Pre-CIRP export-obligation defaults cannot support continued Denied Entry List restrictions after an approved, unchallenged resolution plan extinguishes the Government's operational-debt claim and attached performance obligations. Coercive administrative orders issued against the corporate debtor during the insolvency moratorium were void ab initio, and the impugned orders and listing were set aside, subject to fresh lawful action for an independent subsequent default. Inaction by the final decision-making authority constituted part of the cause of action, supporting territorial writ jurisdiction. Availability of an alternative remedy did not oust constitutional writ jurisdiction.
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TaxTMI 
TaxTMI 
of 4888 
