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...
Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - failure to submit GST returns for a continuous period of six months - Despite the dismissal of the appeal on limitation grounds, the Court asserted its jurisdiction to review the original authority's decision. Recognizing the petitioner's genuine reasons and societal contributions, the Court set aside the cancellation order, directing the authority to reconsider the revocation request with reasonable opportunity for the petitioner.
Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - failure to submit GST returns for a continuous period of six months - Despite the dismissal of the appeal on limitation grounds, the Court asserted its jurisdiction to review the original authority's decision. Recognizing the petitioner's genuine reasons and societal contributions, the Court set aside the cancellation order, directing the authority to reconsider the revocation request with reasonable opportunity for the petitioner.
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