Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
HC dismissed the writ petition as misconceived and premature, declining to exercise extraordinary jurisdiction where statutory authorities remain seised of ongoing investigation into transactions between the petitioner and the named suppliers. The court refused to make factual findings or to issue a mandamus directing unblocking of the electronic credit ledger, noting the blocking is confined to specified ITC claims and that no prejudice to the petitioner during the DGGI investigation was demonstrated. Absent final adjudication by the competent authority, the HC refused to usurp fact-finding functions and dismissed the petition without ordering restoration of the blocked input tax credit.
HC dismissed the writ petition as misconceived and premature, declining to exercise extraordinary jurisdiction where statutory authorities remain seised of ongoing investigation into transactions between the petitioner and the named suppliers. The court refused to make factual findings or to issue a mandamus directing unblocking of the electronic credit ledger, noting the blocking is confined to specified ITC claims and that no prejudice to the petitioner during the DGGI investigation was demonstrated. Absent final adjudication by the competent authority, the HC refused to usurp fact-finding functions and dismissed the petition without ordering restoration of the blocked input tax credit.
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