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...
GST registration cancellation requires the personal hearing mandated by Section 75(4), including fixation of at least three hearing dates. Revocation proceedings must consider returns and late fees uploaded before issuance of the notice; failure to do so indicates non-application of mind. A notice rejecting revocation should disclose the issuing officer's name and designation. Where a DIN was mandatory, a subsequent circular exempting portal-generated communications from DIN requirements cannot retrospectively validate a DIN-less notice. These requirements protect procedural fairness and the validity of registration cancellation and revocation actions.
GST registration cancellation requires the personal hearing mandated by Section 75(4), including fixation of at least three hearing dates. Revocation proceedings must consider returns and late fees uploaded before issuance of the notice; failure to do so indicates non-application of mind. A notice rejecting revocation should disclose the issuing officer's name and designation. Where a DIN was mandatory, a subsequent circular exempting portal-generated communications from DIN requirements cannot retrospectively validate a DIN-less notice. These requirements protect procedural fairness and the validity of registration cancellation and revocation actions.
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