Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
The High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
The High Court declined to examine the merits of the challenge to the GST show cause notice and consequential order, and directed the petitioner to pursue the appellate remedy instead. It permitted filing before the appellate authority within two weeks with a delay condonation application and statutory pre-deposit, and left open the request for lifting the bank lien, to be considered by the appellate authority in accordance with law.
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