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 set aside the impugned orders and quashed the appellate rejection based solely on delay, holding that the petitioner was entitled to a reasonable opportunity to adduce material evidence concerning GST exemption on specified rice transactions. The court directed the petitioner to produce invoices and corroborative evidence within two months and ordered the competent authority to schedule an oral hearing, consider the newly produced material, and pass a fresh speaking order within four months. The matter is remitted for fresh adjudication on merits limited to the exemption claim; petition allowed and prior orders dated 15.04.2025, 27.04.2024 and 28.04.2024 set aside.
HC set aside the impugned orders and quashed the appellate rejection based solely on delay, holding that the petitioner was entitled to a reasonable opportunity to adduce material evidence concerning GST exemption on specified rice transactions. The court directed the petitioner to produce invoices and corroborative evidence within two months and ordered the competent authority to schedule an oral hearing, consider the newly produced material, and pass a fresh speaking order within four months. The matter is remitted for fresh adjudication on merits limited to the exemption claim; petition allowed and prior orders dated 15.04.2025, 27.04.2024 and 28.04.2024 set aside.
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