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 held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable to rectification as a bona fide clerical/arithmetic mistake; because the erroneous deposit was received by the same recipient entity and there was no allegation of double recovery or unjust enrichment, denial of rectification would amount to double taxation. The court directed the GST authorities to permit the petitioner to amend/rectify the returns for the 2023-24 tax periods and to dispose of the petitioner's representation within eight weeks from notice, and accordingly dismissed the petition as disposed following compliance.
The HC held that the mis-typed GSTIN in self-assessed returns constituted an error apparent on the face of the record amenable to rectification as a bona fide clerical/arithmetic mistake; because the erroneous deposit was received by the same recipient entity and there was no allegation of double recovery or unjust enrichment, denial of rectification would amount to double taxation. The court directed the GST authorities to permit the petitioner to amend/rectify the returns for the 2023-24 tax periods and to dispose of the petitioner's representation within eight weeks from notice, and accordingly dismissed the petition as disposed following compliance.
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