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 set aside the impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(4) of the WBGST Act is directory, not mandatory, and the Limitation Act applies. The appellant demonstrated sufficient cause for condonation of delay in filing the appeal. The court found a violation of natural justice principles as the notice under Section 73(1) was improperly communicated via the Additional Tab instead of the Normal Tab, frustrating proper service and the opportunity for hearing mandated under Sections 73(9) and 75(4). The restrictive scope of intra-court appeal was not invoked due to the fundamental procedural lapses. The judgment of the Single Judge was held to contain a patent error of law in interpreting timelines strictly while ignoring mandatory hearing provisions, warranting interference. The writ petition was allowed, and the assessment order was quashed accordingly.
The HC set aside the impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(4) of the WBGST Act is directory, not mandatory, and the Limitation Act applies. The appellant demonstrated sufficient cause for condonation of delay in filing the appeal. The court found a violation of natural justice principles as the notice under Section 73(1) was improperly communicated via the Additional Tab instead of the Normal Tab, frustrating proper service and the opportunity for hearing mandated under Sections 73(9) and 75(4). The restrictive scope of intra-court appeal was not invoked due to the fundamental procedural lapses. The judgment of the Single Judge was held to contain a patent error of law in interpreting timelines strictly while ignoring mandatory hearing provisions, warranting interference. The writ petition was allowed, and the assessment order was quashed accordingly.
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