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...
Omission of a statutory rule that lacks a saving clause removes the legal basis for actions taken solely under it; the impugned recovery proceedings were instituted exclusively under Rule 96(10) of the CGST Rules and, following the rule's omission, the statutory foundation ceased to exist, requiring those orders to be set aside. The article explains the court's application of the principle that administrative orders cannot survive the repeal or omission of the provision authorising them in the absence of a saving clause, and records the consequent allowance of the writ petitions and dismissal of related contentions without costs.
Omission of a statutory rule that lacks a saving clause removes the legal basis for actions taken solely under it; the impugned recovery proceedings were instituted exclusively under Rule 96(10) of the CGST Rules and, following the rule's omission, the statutory foundation ceased to exist, requiring those orders to be set aside. The article explains the court's application of the principle that administrative orders cannot survive the repeal or omission of the provision authorising them in the absence of a saving clause, and records the consequent allowance of the writ petitions and dismissal of related contentions without costs.
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