Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action against the representative, and an offer to deposit half the liability did not justify departing from statutory procedure. Consequently, discretionary equitable relief was refused and the petitions lacked merit and were dismissed.
The text addresses GST registration suspension and service of a show cause notice sent to the chartered accountants email, holding that the registrant bore knowledge and responsibility for the contact details provided. Reliance on the professionals alleged failure to communicate was deemed insufficient without satisfactory proof or action against the representative, and an offer to deposit half the liability did not justify departing from statutory procedure. Consequently, discretionary equitable relief was refused and the petitions lacked merit and were dismissed.
Note: It is a system-generated summary and is for quick reference only.