Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
The High Court held that the right accrued under a law or scheme in favor of a person cannot be denied due to a technical error or glitch. This principle was established in the case of Bombardier Transportation India Pvt Ltd v. Directorate General of Foreign Trade, where benefits under the MEIS Scheme were considered. The court ruled that if substantive conditions are satisfied, the entitled benefit cannot be denied due to a technical error in the electronic system. Consequently, the respondents were directed to grant the RoSCTL Scheme benefits within eight weeks from the order's receipt date, allowing the petition.
Note: It is a system-generated summary and is for quick reference only.