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 impugned order and remitted the matter for fresh consideration by respondent No.4, who had rejected petitioner's claim under various GST circulars solely on grounds of insufficient documentation. The court determined that petitioner should be given another opportunity to file additional pleadings and documents for reconsideration. Following reassessment, petitioner would be entitled to apply for benefits under the Amnesty scheme under Section 128A of the CGST Act, which the concerned respondent must consider in accordance with law. The court refrained from expressing any opinion on the substantive merits of the rival contentions.
The HC set aside the impugned order and remitted the matter for fresh consideration by respondent No.4, who had rejected petitioner's claim under various GST circulars solely on grounds of insufficient documentation. The court determined that petitioner should be given another opportunity to file additional pleadings and documents for reconsideration. Following reassessment, petitioner would be entitled to apply for benefits under the Amnesty scheme under Section 128A of the CGST Act, which the concerned respondent must consider in accordance with law. The court refrained from expressing any opinion on the substantive merits of the rival contentions.
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