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 appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per Rule 108 of the UPGST/CGST Rules. However, the High Court, relying on the precedent set in the case of Visible Alpha Solutions India Private Limited, held that an appeal cannot be dismissed solely on the ground of limitation for non-filing of a certified copy of the order. Consequently, the impugned order was quashed, and the matter was remanded to the concerned authority for a fresh decision within two months, after hearing all stakeholders and passing a reasoned and speaking order.
The appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per Rule 108 of the UPGST/CGST Rules. However, the High Court, relying on the precedent set in the case of Visible Alpha Solutions India Private Limited, held that an appeal cannot be dismissed solely on the ground of limitation for non-filing of a certified copy of the order. Consequently, the impugned order was quashed, and the matter was remanded to the concerned authority for a fresh decision within two months, after hearing all stakeholders and passing a reasoned and speaking order.
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