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 HC quashed the impugned adjudication order u/s 73 dated 28.12.2023 issued by respondent No.1 for violating principles of natural justice. No personal hearing was granted to the petitioner and the Show Cause Notice dated 13.12.2023 was not served properly. The matter was remitted back to respondent No.1 for reconsideration afresh in accordance with law. The respondents were directed to refund the amount recovered from the petitioner on 11.03.2024 prior to 27.03.2024, being contrary to Section 78 of the KGST Act. The petition was allowed by way of remand.
The HC quashed the impugned adjudication order u/s 73 dated 28.12.2023 issued by respondent No.1 for violating principles of natural justice. No personal hearing was granted to the petitioner and the Show Cause Notice dated 13.12.2023 was not served properly. The matter was remitted back to respondent No.1 for reconsideration afresh in accordance with law. The respondents were directed to refund the amount recovered from the petitioner on 11.03.2024 prior to 27.03.2024, being contrary to Section 78 of the KGST Act. The petition was allowed by way of remand.
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