Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
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...
Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated the New Morning Star Travels decision as sub silentio on prejudice, affirmed availability of efficacious statutory remedy of appeal, and declined to exercise discretionary writ jurisdiction, dismissing the petition.
Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated the New Morning Star Travels decision as sub silentio on prejudice, affirmed availability of efficacious statutory remedy of appeal, and declined to exercise discretionary writ jurisdiction, dismissing the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
