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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A challenge by the State to a first appellate order under the GST enactment should ordinarily be pursued before the statutory appellate forum, which can examine questions of fact and law; writ jurisdiction should not be exercised at first instance merely because the Tribunal was not fully functional. The appellate order remained operative because it had neither been stayed nor set aside, so compliance could not be withheld on the basis of a proposed challenge. Release of the goods was therefore directed subject to the petitioner furnishing a bond and local surety, preserving consequential recovery if the State ultimately succeeded in appeal.
A challenge by the State to a first appellate order under the GST enactment should ordinarily be pursued before the statutory appellate forum, which can examine questions of fact and law; writ jurisdiction should not be exercised at first instance merely because the Tribunal was not fully functional. The appellate order remained operative because it had neither been stayed nor set aside, so compliance could not be withheld on the basis of a proposed challenge. Release of the goods was therefore directed subject to the petitioner furnishing a bond and local surety, preserving consequential recovery if the State ultimately succeeded in appeal.
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