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 petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not filed GSTR returns for over six months. In an identical batch of matters, the Madras High Court allowed writ petitions subject to fulfilling certain conditions. Following this precedent, the Court allowed the present writ petition on conditions agreed upon by the petitioner's counsel and not objected to by the respondents' counsel.
The petitioner's appeal against cancellation of GST registration was filed beyond the condonation period prescribed u/s 107(4) of the GST Act. The petitioner had not filed GSTR returns for over six months. In an identical batch of matters, the Madras High Court allowed writ petitions subject to fulfilling certain conditions. Following this precedent, the Court allowed the present writ petition on conditions agreed upon by the petitioner's counsel and not objected to by the respondents' counsel.
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