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...
HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected "in no time" at the registered taxpayer's end, without any specific inquiry or material to disprove the petitioner's assertion of receipt on 25.08.2022, was found unsustainable. HC observed that only the department could access the precise upload data and was obliged to verify it. Consequently, the impugned appellate order dated 23.05.2023 was quashed, and the matter was remanded to the appellate authority for fresh consideration on limitation and merits. Petition allowed by remand.
HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected "in no time" at the registered taxpayer's end, without any specific inquiry or material to disprove the petitioner's assertion of receipt on 25.08.2022, was found unsustainable. HC observed that only the department could access the precise upload data and was obliged to verify it. Consequently, the impugned appellate order dated 23.05.2023 was quashed, and the matter was remanded to the appellate authority for fresh consideration on limitation and merits. Petition allowed by remand.
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