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...
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
Departmental GSTAT appeals arising from appellate orders in DGGI matters adjudicated by a Common Adjudicating Authority must be reviewed separately for each taxable person or noticee by that person's jurisdictional CGST Principal Commissioner or Commissioner. The Commissionerate having jurisdiction over the Common Adjudicating Authority must receive the appellate order, obtain DGGI inputs where required, and circulate recommendations to the relevant jurisdictional Commissionerates. Where an appeal is warranted, the reviewing authority may authorise a subordinate officer to file and pursue it. Separate appeals must be filed by each noticee's jurisdictional Commissionerate before the GSTAT Bench with territorial jurisdiction over that noticee, with subsequent intimation to the Commissionerate of the Common Adjudicating Authority.
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