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...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
A challenge to a show cause notice denying preferential duty treatment under AIFTA for copper tubes and pipes turned on alleged non-compliance with the 35% Regional Value Content requirement, the validity of the Certificate of Origin, and a retroactive check. The SC did not decide the merits at this stage; it issued notice, directed the Union to file an affidavit, and restrained the adjudicating authority from passing any final order meanwhile, while permitting antecedent steps to continue.
A challenge to a show cause notice denying preferential duty treatment under AIFTA for copper tubes and pipes turned on alleged non-compliance with the 35% Regional Value Content requirement, the validity of the Certificate of Origin, and a retroactive check. The SC did not decide the merits at this stage; it issued notice, directed the Union to file an affidavit, and restrained the adjudicating authority from passing any final order meanwhile, while permitting antecedent steps to continue.
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