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...
Where an efficacious statutory appeal exists under the GST framework, recourse to the appeal remedy must ordinarily precede invocation of Article 226. Applying the rule of exhaustion of statutory remedies as one of policy, convenience and discretion, the High Court found no special circumstance to depart from that principle and declined to examine the GST demand on merits. As the petitioner was still within the appeal period under Section 107, liberty was granted to file the appeal within seven days, and it was directed to be treated as within limitation subject to compliance with statutory requirements.
Where an efficacious statutory appeal exists under the GST framework, recourse to the appeal remedy must ordinarily precede invocation of Article 226. Applying the rule of exhaustion of statutory remedies as one of policy, convenience and discretion, the High Court found no special circumstance to depart from that principle and declined to examine the GST demand on merits. As the petitioner was still within the appeal period under Section 107, liberty was granted to file the appeal within seven days, and it was directed to be treated as within limitation subject to compliance with statutory requirements.
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