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...
The article explains that a writ petition challenging an appellate order was not entertained because an efficacious statutory appeal was available before the GST Appellate Tribunal. It notes that questions on the effect of a departmental circular and the application of amended Rule 89(5) could be examined in that appeal, so the High Court need not exercise Article 226 jurisdiction. Relying on Ratan Melting and Wire Industries, it reiterates that circulars reflect the executive view and cannot override the statute or bind courts. The petitioner was given liberty to pursue the statutory appeal within the notified period.
The article explains that a writ petition challenging an appellate order was not entertained because an efficacious statutory appeal was available before the GST Appellate Tribunal. It notes that questions on the effect of a departmental circular and the application of amended Rule 89(5) could be examined in that appeal, so the High Court need not exercise Article 226 jurisdiction. Relying on Ratan Melting and Wire Industries, it reiterates that circulars reflect the executive view and cannot override the statute or bind courts. The petitioner was given liberty to pursue the statutory appeal within the notified period.
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