Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
The High Court dealt with a case involving the rejection of a refund claim due to discrepancies between the petitioner's GSTR 1 statement and GSTR 3B return. The Court found that no reasons were given for determining that the claim did not meet the requirements of u/s 77. Additionally, the Court noted that although it was concluded that there was no excess payment, the petitioner's detailed response on this issue was not considered, and proper reasons were not provided for this conclusion. As a result, the Court disposed of the petition by remanding the matter for further consideration.
The High Court dealt with a case involving the rejection of a refund claim due to discrepancies between the petitioner's GSTR 1 statement and GSTR 3B return. The Court found that no reasons were given for determining that the claim did not meet the requirements of u/s 77. Additionally, the Court noted that although it was concluded that there was no excess payment, the petitioner's detailed response on this issue was not considered, and proper reasons were not provided for this conclusion. As a result, the Court disposed of the petition by remanding the matter for further consideration.
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