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...
HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through accompanying documents, court found petitioner was legitimate consignee per invoice for goods transported in truck CG 10 AJ 1477. Given established ownership through proper documentation, HC directed release of seized goods and vehicle to petitioner's interim custody subject to fulfillment of prescribed conditions. Court's ruling emphasized importance of documentary evidence in establishing goods ownership for GST detention cases, affirming petitioner's right to custody based on proper invoice documentation.
HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through accompanying documents, court found petitioner was legitimate consignee per invoice for goods transported in truck CG 10 AJ 1477. Given established ownership through proper documentation, HC directed release of seized goods and vehicle to petitioner's interim custody subject to fulfillment of prescribed conditions. Court's ruling emphasized importance of documentary evidence in establishing goods ownership for GST detention cases, affirming petitioner's right to custody based on proper invoice documentation.
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