Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the limitation period and without exhausting the alternative remedy of filing an appeal. The court emphasized the importance of adhering to statutory appeal procedures and cited the Supreme Court's decision in Assistant Commissioner (CT) LTU, Kakinada. The court also noted that even though the petitioner was not physically served the order, its availability on the common portal constituted valid service. Ultimately, the court dismissed the petition as not maintainable.
The Orissa High Court held that the writ petition challenging an order passed under Section 74 of the OGST Act, 2017 was not maintainable due to being filed after the limitation period and without exhausting the alternative remedy of filing an appeal. The court emphasized the importance of adhering to statutory appeal procedures and cited the Supreme Court's decision in Assistant Commissioner (CT) LTU, Kakinada. The court also noted that even though the petitioner was not physically served the order, its availability on the common portal constituted valid service. Ultimately, the court dismissed the petition as not maintainable.
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