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...
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
A writ challenge to rejection of a GST refund was declined because the Court found no jurisdictional defect or breach of natural justice warranting Article 226 interference. It held that there is a material distinction between lack of jurisdiction and an erroneous exercise of jurisdiction, and that disputes over the correctness of factual findings, including adequacy of supporting refund documents, should be pursued in the statutory appellate forum. The Court also rejected the argument that the GSTAT was inefficacious, noting that the Tribunal had begun functioning and could hear appeals. The petitioner was relegated to the statutory appeal, with all merits left open.
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