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...
In GST demand proceedings, a writ challenge to an ex parte demand requires bona fide conduct and full disclosure. The petitioner did not specifically deny receiving notice at its registered email, failed to disclose available GSTR-2A input tax credit or address allegations of excess credit and suppressed turnover, and gave an undertaking and post-dated cheques after its bank account was attached. Having obtained release of the account without contemporaneously alleging duress, it could not later raise that plea. The HC treated the challenge as an afterthought lacking bona fides and declined discretionary writ relief, dismissing the petition with costs.
In GST demand proceedings, a writ challenge to an ex parte demand requires bona fide conduct and full disclosure. The petitioner did not specifically deny receiving notice at its registered email, failed to disclose available GSTR-2A input tax credit or address allegations of excess credit and suppressed turnover, and gave an undertaking and post-dated cheques after its bank account was attached. Having obtained release of the account without contemporaneously alleging duress, it could not later raise that plea. The HC treated the challenge as an afterthought lacking bona fides and declined discretionary writ relief, dismissing the petition with costs.
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