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...
Challenge to order u/s 62 of GST Act, 2017 - petitioner's case of being a small dealer who failed to notice the order. Held that rigors of sub-section 2 to Section 62 need not be pressed as Department's intention is to ensure statutory compliance if dealer complies and pays late fee charges. Delay in filing GSTR 3B on 30.05.2024 beyond 30 days from impugned order dated 30.01.2024 deemed condoned. Petitioner to pay late fee u/s 47. Respondent may independently assess returns and initiate proceedings for any tax shortfall under GST Act, 2017. Petition disposed of.
Challenge to order u/s 62 of GST Act, 2017 - petitioner's case of being a small dealer who failed to notice the order. Held that rigors of sub-section 2 to Section 62 need not be pressed as Department's intention is to ensure statutory compliance if dealer complies and pays late fee charges. Delay in filing GSTR 3B on 30.05.2024 beyond 30 days from impugned order dated 30.01.2024 deemed condoned. Petitioner to pay late fee u/s 47. Respondent may independently assess returns and initiate proceedings for any tax shortfall under GST Act, 2017. Petition disposed of.
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