Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of Replies - The Court noted that the Proper Officer appeared to have not applied their mind to the petitioner's submissions, as evidenced by the superficial reasons provided for rejecting the replies. The lack of detailed examination indicated a procedural flaw in the adjudication process. Considering the deficiencies in the impugned orders, the High Court deemed it appropriate to set aside the orders and remit the matter to the Proper Officer for re-adjudication.
Validity of Orders passed u/s 73 - excess claim of Input Tax Credit [ITC] - Inadequate Consideration of Replies - The Court noted that the Proper Officer appeared to have not applied their mind to the petitioner's submissions, as evidenced by the superficial reasons provided for rejecting the replies. The lack of detailed examination indicated a procedural flaw in the adjudication process. Considering the deficiencies in the impugned orders, the High Court deemed it appropriate to set aside the orders and remit the matter to the Proper Officer for re-adjudication.
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