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 addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For the Financial Year 2017-18, the State GST Authority had initiated actions first, while for the remaining years, the Central GST Authority took the initial steps. The Court directed the Central GST Authority to continue its investigation and proceedings, except for the Financial Year 2017-18, which had already been completed by the State GST Authority, thereby avoiding duplication of proceedings for the same assessment year. The petition was disposed of accordingly.
The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For the Financial Year 2017-18, the State GST Authority had initiated actions first, while for the remaining years, the Central GST Authority took the initial steps. The Court directed the Central GST Authority to continue its investigation and proceedings, except for the Financial Year 2017-18, which had already been completed by the State GST Authority, thereby avoiding duplication of proceedings for the same assessment year. The petition was disposed of accordingly.
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