Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
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...
High Court noted petitioner challenged a refund rejection and an administrative circular but bypassed the alternative remedy of appeal under the CGST regime; invoking principles of natural justice did not prevent relegation to the statutory appellate forum. The court disposed the writ, permitting the petitioner to prefer an appeal within two weeks accompanied by a delay-condonation application and directing the appellate authority to consider all factual and legal grounds previously pursued in writ jurisdiction. No observations were made on the merits of the refund claim or the circular's validity.
High Court noted petitioner challenged a refund rejection and an administrative circular but bypassed the alternative remedy of appeal under the CGST regime; invoking principles of natural justice did not prevent relegation to the statutory appellate forum. The court disposed the writ, permitting the petitioner to prefer an appeal within two weeks accompanied by a delay-condonation application and directing the appellate authority to consider all factual and legal grounds previously pursued in writ jurisdiction. No observations were made on the merits of the refund claim or the circular's validity.
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