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 declined to entertain the writ, finding matters of alleged fraudulent availment of input tax credit ordinarily unsuitable for writ jurisdiction where complex factual and evidentiary inquiries and the protection of the public exchequer require exhaustion of statutory remedies. The Court held the Petitioner had received notices and filed responses, raised no substantive merits other than non-supply of RUDs, and was relegated to the statutory appellate route under s.107, CGST. The Petitioner is directed to file the appeal with the requisite pre-deposit by 30 November 2025; if so filed, the appeal will be admitted and not dismissed as time-barred. Petition disposed.
The HC declined to entertain the writ, finding matters of alleged fraudulent availment of input tax credit ordinarily unsuitable for writ jurisdiction where complex factual and evidentiary inquiries and the protection of the public exchequer require exhaustion of statutory remedies. The Court held the Petitioner had received notices and filed responses, raised no substantive merits other than non-supply of RUDs, and was relegated to the statutory appellate route under s.107, CGST. The Petitioner is directed to file the appeal with the requisite pre-deposit by 30 November 2025; if so filed, the appeal will be admitted and not dismissed as time-barred. Petition disposed.
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