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...
Failure to reply to a GST show-cause notice or participate in adjudication may warrant fresh consideration where non-participation resulted from inadequate information or instructions from an authorised representative and sufficient bona fide cause exists. The discussion stresses that principles of natural justice require a reasonable opportunity to file a reply, produce material and receive a personal hearing before the demand is determined. It also addresses writ jurisdiction despite an alternative GST appellate remedy, noting that judicial intervention may be available to secure an effective merits hearing. The deposited amount may be retained pending the outcome of fresh adjudication.
Failure to reply to a GST show-cause notice or participate in adjudication may warrant fresh consideration where non-participation resulted from inadequate information or instructions from an authorised representative and sufficient bona fide cause exists. The discussion stresses that principles of natural justice require a reasonable opportunity to file a reply, produce material and receive a personal hearing before the demand is determined. It also addresses writ jurisdiction despite an alternative GST appellate remedy, noting that judicial intervention may be available to secure an effective merits hearing. The deposited amount may be retained pending the outcome of fresh adjudication.
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