Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as within limitation and adjudicate them on merits. The Proper Officer must dispose of the restored refund applications in accordance with law expeditiously, and in any event within three months from the date of uploading of this order. The petition is disposed of.
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as within limitation and adjudicate them on merits. The Proper Officer must dispose of the restored refund applications in accordance with law expeditiously, and in any event within three months from the date of uploading of this order. The petition is disposed of.
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