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 dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
HC dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
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