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...
Advance rulings bind only the applicant and the concerned or jurisdictional tax officer; third parties cannot claim their benefit or challenge them. A recipient contractually required to reimburse applicable GST lacked locus standi to challenge a supplier's advance ruling because the contract did not fix the supply classification or GST rate. "Applicable GST" meant tax determined under law, and the ruling did not alter any contractual tax treatment. As the recipient was neither the applicant nor a concerned authority, it was not an aggrieved person and its writ petition was not maintainable.
Advance rulings bind only the applicant and the concerned or jurisdictional tax officer; third parties cannot claim their benefit or challenge them. A recipient contractually required to reimburse applicable GST lacked locus standi to challenge a supplier's advance ruling because the contract did not fix the supply classification or GST rate. "Applicable GST" meant tax determined under law, and the ruling did not alter any contractual tax treatment. As the recipient was neither the applicant nor a concerned authority, it was not an aggrieved person and its writ petition was not maintainable.
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