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...
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: cancellation of GST registration after quantification does not negate notice or knowledge of assessment. Conditional relief and procedural accommodation: court granted liberty to file appeal subject to payment of an additional 10% over the statutory pre-deposit (total 20%) and directed partial bank release to meet that pre-deposit, with the appellate authority to admit and decide the appeal on merits.
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: cancellation of GST registration after quantification does not negate notice or knowledge of assessment. Conditional relief and procedural accommodation: court granted liberty to file appeal subject to payment of an additional 10% over the statutory pre-deposit (total 20%) and directed partial bank release to meet that pre-deposit, with the appellate authority to admit and decide the appeal on merits.
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