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 partially allowed the petitioner's writ petition challenging the refund rejection order for export goods. The court found that the Joint Commissioner of State Tax exercised quasi-judicial functions improperly by considering extraneous materials while rejecting the refund. The original order dated 05.12.2023 was treated as a show-cause notice, directing the petitioner to submit explanatory documents within eight weeks. The Joint Commissioner was mandated to pass a detailed speaking order addressing the petitioner's contentions and adhering to Supreme Court principles of natural justice. The appellate authority's order was set aside, and the refund rejection order was converted into a fresh show-cause notice for reconsideration.
The HC partially allowed the petitioner's writ petition challenging the refund rejection order for export goods. The court found that the Joint Commissioner of State Tax exercised quasi-judicial functions improperly by considering extraneous materials while rejecting the refund. The original order dated 05.12.2023 was treated as a show-cause notice, directing the petitioner to submit explanatory documents within eight weeks. The Joint Commissioner was mandated to pass a detailed speaking order addressing the petitioner's contentions and adhering to Supreme Court principles of natural justice. The appellate authority's order was set aside, and the refund rejection order was converted into a fresh show-cause notice for reconsideration.
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