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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...
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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...
Upload of the GST notice and adjudication order on the common portal constituted valid service under the statutory scheme; the HC rejected the claim that physical or postal service was additionally required. The petitioner had admitted that the notice was uploaded and did not place material particulars showing the actual date of knowledge, while the record also showed prior participation in the proceedings. On that basis, the plea of complete ignorance was not accepted, and the petitioner failed to justify bypassing the statutory remedy after expiry of the appellate period. The writ challenge to the GST demand was therefore dismissed as lacking merit.
Upload of the GST notice and adjudication order on the common portal constituted valid service under the statutory scheme; the HC rejected the claim that physical or postal service was additionally required. The petitioner had admitted that the notice was uploaded and did not place material particulars showing the actual date of knowledge, while the record also showed prior participation in the proceedings. On that basis, the plea of complete ignorance was not accepted, and the petitioner failed to justify bypassing the statutory remedy after expiry of the appellate period. The writ challenge to the GST demand was therefore dismissed as lacking merit.
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