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...
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Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder of their email. - The Court noted the petitioner's claim regarding the email communication being diverted to the spam folder. While acknowledging the respondent's argument about the petitioner's obligation to monitor the GST portal, the Court found it necessary to provide an opportunity to the petitioner due to the communication mishap.
Validity of Communication over Email - The petitioner claims that notices and orders from the GST authorities were not received due to being diverted to the spam folder of their email. - The Court noted the petitioner's claim regarding the email communication being diverted to the spam folder. While acknowledging the respondent's argument about the petitioner's obligation to monitor the GST portal, the Court found it necessary to provide an opportunity to the petitioner due to the communication mishap.
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