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...
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The HC set aside the order dated 08.11.2023 regarding attachment of petitioner's bank property under CGST/KGST Act, 2017, remitting the matter back to the first respondent for fresh consideration. Despite petitioner's failure to respond to pre-intimation notice and show cause notice, the Court adopted a justice-oriented approach, accepting petitioner's claim that non-compliance stemmed from bona fide reasons and unavoidable circumstances. The petitioner was granted one more opportunity to submit a reply to the show cause notice, with the Court imposing costs of Rs.10,000/- payable to the High Court Advocate Welfare Fund. The petition was allowed by way of remand.
The HC set aside the order dated 08.11.2023 regarding attachment of petitioner's bank property under CGST/KGST Act, 2017, remitting the matter back to the first respondent for fresh consideration. Despite petitioner's failure to respond to pre-intimation notice and show cause notice, the Court adopted a justice-oriented approach, accepting petitioner's claim that non-compliance stemmed from bona fide reasons and unavoidable circumstances. The petitioner was granted one more opportunity to submit a reply to the show cause notice, with the Court imposing costs of Rs.10,000/- payable to the High Court Advocate Welfare Fund. The petition was allowed by way of remand.
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