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...
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but the petitioner was granted liberty to file an appeal by 30 November 2025 subject to making the requisite pre-deposit; the HC directed that the appeal, once filed with the pre-deposit, shall be entertained and adjudicated on merits and shall not be dismissed on the ground of limitation. Petition disposed.
The HC declined to exercise writ jurisdiction in a challenge to alleged fraudulent availment of Input Tax Credit, holding the dispute raises factual questions (inspection at the petitioner's registered premise found the petitioner non-existent) more appropriately determined on appeal rather than by writ. The petition was therefore dismissed, but the petitioner was granted liberty to file an appeal by 30 November 2025 subject to making the requisite pre-deposit; the HC directed that the appeal, once filed with the pre-deposit, shall be entertained and adjudicated on merits and shall not be dismissed on the ground of limitation. Petition disposed.
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