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 a statutory appeal is available, writ jurisdiction is ordinarily not entertained against a show cause notice or an adjudication order unless there is breach of natural justice, excess of jurisdiction, violation of fundamental rights, or a vires challenge. Here, the petitioner received the show cause notice, participated in the adjudication, and a speaking order was passed after hearing; the Court found no denial of natural justice. Objections to the consolidated notice and the adjudicating authority's competence were held to be matters for the appellate authority. The writ petition was therefore dismissed, and the petitioner was relegated to the statutory appeal under Section 107 against the Order-in-Original.
Where a statutory appeal is available, writ jurisdiction is ordinarily not entertained against a show cause notice or an adjudication order unless there is breach of natural justice, excess of jurisdiction, violation of fundamental rights, or a vires challenge. Here, the petitioner received the show cause notice, participated in the adjudication, and a speaking order was passed after hearing; the Court found no denial of natural justice. Objections to the consolidated notice and the adjudicating authority's competence were held to be matters for the appellate authority. The writ petition was therefore dismissed, and the petitioner was relegated to the statutory appeal under Section 107 against the Order-in-Original.
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