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 allowed the petition and set aside the impugned order dated 3 October 2024 that had rejected the petitioner's appeal for alleged non-compliance with the mandatory pre-deposit requirement under Section 107(6)(b), CGST Act. The Court concluded the Appellate Authority's reasoning was contrary to settled judicial precedent and therefore restored the petitioner's appeal to the Appellate Authority for adjudication on merits. No remand for compliance with the pre-deposit was ordered; the matter is to proceed to substantive determination before the Appellate Authority in accordance with applicable law and precedent.
The HC allowed the petition and set aside the impugned order dated 3 October 2024 that had rejected the petitioner's appeal for alleged non-compliance with the mandatory pre-deposit requirement under Section 107(6)(b), CGST Act. The Court concluded the Appellate Authority's reasoning was contrary to settled judicial precedent and therefore restored the petitioner's appeal to the Appellate Authority for adjudication on merits. No remand for compliance with the pre-deposit was ordered; the matter is to proceed to substantive determination before the Appellate Authority in accordance with applicable law and precedent.
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