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...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High Court noted that the petitioner had indeed submitted a reply on 28.08.2023, explaining the error and attaching relevant bill copies. However, the impugned order did not provide reasons for rejecting the petitioner's reply and documents, which led to the conclusion that there was a lack of proper consideration. - The High Court quashed the impugned order dated and remanded the matter to the assessing officer for reconsideration.
Validity of Assessment order - demand of GST - The petitioner asserts that an error was committed by entering the same invoice number in multiple e-way bills - The High Court noted that the petitioner had indeed submitted a reply on 28.08.2023, explaining the error and attaching relevant bill copies. However, the impugned order did not provide reasons for rejecting the petitioner's reply and documents, which led to the conclusion that there was a lack of proper consideration. - The High Court quashed the impugned order dated and remanded the matter to the assessing officer for reconsideration.
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