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 quashed the impugned order rejecting petitioner's rectification application due to procedural error. The revenue authority incorrectly stated petitioner failed to reply to show cause notice, despite petitioner's timely response dated 22.01.2025 being duly acknowledged in Form GST DRC 06. Court found petitioner established grounds for judicial interference as the order contained factual inaccuracy regarding non-response. Matter remitted to respondent authority with directions to pass fresh order on merits within three months, ensuring petitioner's reply is considered and hearing opportunity provided. Petition allowed by way of remand, emphasizing adherence to principles of natural justice in administrative proceedings.
HC quashed the impugned order rejecting petitioner's rectification application due to procedural error. The revenue authority incorrectly stated petitioner failed to reply to show cause notice, despite petitioner's timely response dated 22.01.2025 being duly acknowledged in Form GST DRC 06. Court found petitioner established grounds for judicial interference as the order contained factual inaccuracy regarding non-response. Matter remitted to respondent authority with directions to pass fresh order on merits within three months, ensuring petitioner's reply is considered and hearing opportunity provided. Petition allowed by way of remand, emphasizing adherence to principles of natural justice in administrative proceedings.
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