Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner had the opportunity to explain the reasons for not complying with the notice before challenging it in court. As the petitioner did not avail this opportunity, the Court dismissed the petition, ruling it as not maintainable.
In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner had the opportunity to explain the reasons for not complying with the notice before challenging it in court. As the petitioner did not avail this opportunity, the Court dismissed the petition, ruling it as not maintainable.
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