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...
Writ challenges to licence notices and tender conditions became infructuous after the licence period expired, so no effective relief could be granted on those issues. GST demands raised under reverse charge on 99% of the licence fee were unsustainable because TASMAC is a distinct juristic entity and not the State Government, Union Territory or local authority for the relevant notifications; the reverse charge entry therefore did not apply. The assessment orders and show cause notice on that basis were quashed. The Court left open independent GST liability, if any, on the petitioners' own supplies and permitted fresh proceedings under the machinery for unregistered persons, subject to limitation.
Writ challenges to licence notices and tender conditions became infructuous after the licence period expired, so no effective relief could be granted on those issues. GST demands raised under reverse charge on 99% of the licence fee were unsustainable because TASMAC is a distinct juristic entity and not the State Government, Union Territory or local authority for the relevant notifications; the reverse charge entry therefore did not apply. The assessment orders and show cause notice on that basis were quashed. The Court left open independent GST liability, if any, on the petitioners' own supplies and permitted fresh proceedings under the machinery for unregistered persons, subject to limitation.
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