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...
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The HC dismissed the petition challenging an ex parte order under Section 74 UPGST Act, holding the challenge misconceived and liable to be rejected. The court found the appellant pursued successive writs to evade the pre-deposit required by Section 107(6)(b) of the GST Act, failed to seek exemption from pre-deposit before the appellate authority and the apex court, and did not prosecute the statutory appeal within limitations. Applying principles of Order II Rule 2 CPC, the HC held the remedy of appeal and exemption were always available and deliberately not pursued; accordingly the petition is dismissed for non-compliance with the statutory pre-deposit requirement and procedural abuse.
The HC dismissed the petition challenging an ex parte order under Section 74 UPGST Act, holding the challenge misconceived and liable to be rejected. The court found the appellant pursued successive writs to evade the pre-deposit required by Section 107(6)(b) of the GST Act, failed to seek exemption from pre-deposit before the appellate authority and the apex court, and did not prosecute the statutory appeal within limitations. Applying principles of Order II Rule 2 CPC, the HC held the remedy of appeal and exemption were always available and deliberately not pursued; accordingly the petition is dismissed for non-compliance with the statutory pre-deposit requirement and procedural abuse.
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