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...
Where a registrant served with a show cause notice under the GST regime furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to sub rule (4) of Rule 22, the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed restoration order; petitioners were permitted to apply to the authority within two months and the authority must consider and decide expeditiously. The court directed that limitation for recovery under Section 73(10) be computed from the date of this order, except that the financial year 2025 26 is governed by Section 44; liability for arrears, interest, penalty and fees remains.
Where a registrant served with a show cause notice under the GST regime furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to sub rule (4) of Rule 22, the proper officer has jurisdiction to drop cancellation proceedings and pass the prescribed restoration order; petitioners were permitted to apply to the authority within two months and the authority must consider and decide expeditiously. The court directed that limitation for recovery under Section 73(10) be computed from the date of this order, except that the financial year 2025 26 is governed by Section 44; liability for arrears, interest, penalty and fees remains.
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