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 dismissed the writ petition challenging issuance of Form GST DRC-01 dated 30.05.2025, holding that the petitioner's challenge was premature as no reply had been filed to the earlier Form GST DRC-01A dated 11.04.2025 issued under s.74(5) of the TNGST Act, 2017. The court found the petitioner's demand objection unsustainable in absence of a reply and declined substantive interference. Liberty was granted to the petitioner to file a reply/objection to the DRC-01 within two weeks of receipt of the order; on receipt, the respondent must consider it, issue a clear 14-day notice fixing a personal hearing, and thereafter pass orders on merits expeditiously and in accordance with law.
The HC dismissed the writ petition challenging issuance of Form GST DRC-01 dated 30.05.2025, holding that the petitioner's challenge was premature as no reply had been filed to the earlier Form GST DRC-01A dated 11.04.2025 issued under s.74(5) of the TNGST Act, 2017. The court found the petitioner's demand objection unsustainable in absence of a reply and declined substantive interference. Liberty was granted to the petitioner to file a reply/objection to the DRC-01 within two weeks of receipt of the order; on receipt, the respondent must consider it, issue a clear 14-day notice fixing a personal hearing, and thereafter pass orders on merits expeditiously and in accordance with law.
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