Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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The High Court considered the maintainability of a writ petition u/s Article 226 challenging a circular under the Central Goods & Services Tax Act. It held that the appellate authority lacks jurisdiction to declare a provision ultravires, a power reserved for Constitutional Courts. The impugned order was set aside, and the writ petition remanded to the Single Bench for deciding the vires of the circular after hearing the parties. The petition was disposed of by way of remand.
The High Court considered the maintainability of a writ petition u/s Article 226 challenging a circular under the Central Goods & Services Tax Act. It held that the appellate authority lacks jurisdiction to declare a provision ultravires, a power reserved for Constitutional Courts. The impugned order was set aside, and the writ petition remanded to the Single Bench for deciding the vires of the circular after hearing the parties. The petition was disposed of by way of remand.
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