Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
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Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
Demand of GST - The High court noted that the return of documents raised a disputed question of fact, which could not be decided in the writ jurisdiction without further evidence. For the period from July 2017 to March 2018, the court granted the petitioner protection similar to that in a previous case. However, for the period from April 2018 to January 2023, the court dismissed the writ petition, citing the existence of a statutory alternative remedy of appeal. The court did not find grounds to entertain the writ petition for this period.
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