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...
Ex parte GST adjudication orders passed after the taxpayer did not reply to show-cause notices or receive a hearing were set aside on the stated bona fide reasons, unavoidable circumstances and sufficient cause for the omission. A justice-oriented approach supported granting a further opportunity to file replies and participate in the proceedings. The matters for the relevant financial years were remitted for fresh adjudication from the reply stage, subject to the stipulated deposit and an opportunity of hearing; consequential recovery proceedings were also set aside.
Ex parte GST adjudication orders passed after the taxpayer did not reply to show-cause notices or receive a hearing were set aside on the stated bona fide reasons, unavoidable circumstances and sufficient cause for the omission. A justice-oriented approach supported granting a further opportunity to file replies and participate in the proceedings. The matters for the relevant financial years were remitted for fresh adjudication from the reply stage, subject to the stipulated deposit and an opportunity of hearing; consequential recovery proceedings were also set aside.
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