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...
The High Court set aside the impugned order and remanded the matter back to the respondent authority to pass a fresh order. This was subject to the condition that the petitioner deposits 10% of the disputed tax amount within 30 days as security. The case pertained to discrepancies between the GSTR-1 and GSTR-3B returns filed by the petitioner. The petitioner had already paid tax but sought an opportunity to be heard and expressed willingness to deposit an additional 10% of the disputed tax from the electronic cash register as security.
The High Court set aside the impugned order and remanded the matter back to the respondent authority to pass a fresh order. This was subject to the condition that the petitioner deposits 10% of the disputed tax amount within 30 days as security. The case pertained to discrepancies between the GSTR-1 and GSTR-3B returns filed by the petitioner. The petitioner had already paid tax but sought an opportunity to be heard and expressed willingness to deposit an additional 10% of the disputed tax from the electronic cash register as security.
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