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 ex-parte assessment and penalty orders dated 26.12.2024 passed under the GST Act, holding that non-service of physical notices and failure to provide an opportunity of hearing violated principles of natural justice. The petitioner had been subjected to a late fee under Section 47, and the imposition of penalty under Section 125 without proper notice was found unsustainable. The matter was remanded to the first respondent for fresh consideration in accordance with law, ensuring compliance with procedural fairness. The petition was allowed by way of remand.
The HC set aside the ex-parte assessment and penalty orders dated 26.12.2024 passed under the GST Act, holding that non-service of physical notices and failure to provide an opportunity of hearing violated principles of natural justice. The petitioner had been subjected to a late fee under Section 47, and the imposition of penalty under Section 125 without proper notice was found unsustainable. The matter was remanded to the first respondent for fresh consideration in accordance with law, ensuring compliance with procedural fairness. The petition was allowed by way of remand.
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