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...
Effective opportunity to file a merits reply and seek procedural safeguards in GST adjudication was required where the taxpayer claimed belated awareness of a common show-cause notice and needed records for reconciliation. In the absence of established repeated adjournments, deliberate avoidance, or clear prior service, the High Court doubted the validity of an order passed without a merits reply. It set aside the adjudication order insofar as it concerned the taxpayer and restored the matter for fresh adjudication. The taxpayer must file its final reply within the stipulated period and request cross-examination or relied-upon documents with that reply; such requests must be decided before the final hearing.
Effective opportunity to file a merits reply and seek procedural safeguards in GST adjudication was required where the taxpayer claimed belated awareness of a common show-cause notice and needed records for reconciliation. In the absence of established repeated adjournments, deliberate avoidance, or clear prior service, the High Court doubted the validity of an order passed without a merits reply. It set aside the adjudication order insofar as it concerned the taxpayer and restored the matter for fresh adjudication. The taxpayer must file its final reply within the stipulated period and request cross-examination or relied-upon documents with that reply; such requests must be decided before the final hearing.
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