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...
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Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
Where a statutory GST appeal remained available and the Appellate Tribunal had begun functioning, writ relief was declined because the same grounds could be urged before the appellate forum. The notified arrangement allowed appeals in specified cases up to 30.06.2026, and the impugned order fell within that window. The petitioner was therefore directed to pursue the statutory appellate remedy, with liberty to file the appeal before the Tribunal on or before the extended date.
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