Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
The validity of a show cause notice issued under Section 74 CGST was considered alongside whether prior inter-court judgments merge or bind lower authorities. The court held that a Supreme Court dismissal in limine does not effect a merger of a prior judgment, so the merger concept did not apply; consequence: earlier Delhi High Court reasoning could not be treated as merged. The court also held that subsequent High Court decisions taking a different view bind authorities in that jurisdiction; consequence: the impugned show cause notice dated 30/5/2025 was quashed, but authorities retain liberty to reissue a notice strictly complying with Section 74 CGST if legally permissible.
The validity of a show cause notice issued under Section 74 CGST was considered alongside whether prior inter-court judgments merge or bind lower authorities. The court held that a Supreme Court dismissal in limine does not effect a merger of a prior judgment, so the merger concept did not apply; consequence: earlier Delhi High Court reasoning could not be treated as merged. The court also held that subsequent High Court decisions taking a different view bind authorities in that jurisdiction; consequence: the impugned show cause notice dated 30/5/2025 was quashed, but authorities retain liberty to reissue a notice strictly complying with Section 74 CGST if legally permissible.
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