Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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...
HC rejected the rectification application, finding no procedural fault by the Respondent-Department. The Court held that the petitioner failed to provide substantive reasoning in the application. While granting time until 10th July, 2025 to file an appeal under Section 107 of CGST Act, the Court left open the issue of notification validity, subject to pending Supreme Court and High Court decisions in related matters. The petitioner was advised to pursue remedies through the appellate authority, with the final determination contingent on ongoing judicial proceedings.
HC rejected the rectification application, finding no procedural fault by the Respondent-Department. The Court held that the petitioner failed to provide substantive reasoning in the application. While granting time until 10th July, 2025 to file an appeal under Section 107 of CGST Act, the Court left open the issue of notification validity, subject to pending Supreme Court and High Court decisions in related matters. The petitioner was advised to pursue remedies through the appellate authority, with the final determination contingent on ongoing judicial proceedings.
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