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...
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The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The petition was held to be premature for writ relief due to the necessity of factual inquiry and the expiry of the limitation period under Section 107 of the CGST Act, 2017. The court emphasized the petitioner's responsibility to safeguard its identity and held that the impugned order did not merit interference. The petitioner was directed to avail statutory remedies by filing an appeal within the prescribed time with the requisite pre-deposit.
The HC dismissed the petition challenging the levy of penalty under Section 122(1)(ii) of the CGST Act, 2017, and related provisions, concerning fraudulent use of a second GST registration. The court found contradictions in the petitioner's claim of non-use of the second registration and noted the petitioner's failure to actively pursue the investigation since 2019. The petition was held to be premature for writ relief due to the necessity of factual inquiry and the expiry of the limitation period under Section 107 of the CGST Act, 2017. The court emphasized the petitioner's responsibility to safeguard its identity and held that the impugned order did not merit interference. The petitioner was directed to avail statutory remedies by filing an appeal within the prescribed time with the requisite pre-deposit.
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