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...
Statutory pre-deposit compliance in GST appeals is described as a procedural requirement, requiring an opportunity to cure any deficiency before an appeal is rejected. The notes state that where the pre-deposit shortfall was rectified before the appellate authority issued its order, the appeal should proceed to determination on merits. Referring to similar High Court decisions, the text records that the appellate order was set aside and the GST appeal restored for fresh disposal after notice and adequate hearing.
Statutory pre-deposit compliance in GST appeals is described as a procedural requirement, requiring an opportunity to cure any deficiency before an appeal is rejected. The notes state that where the pre-deposit shortfall was rectified before the appellate authority issued its order, the appeal should proceed to determination on merits. Referring to similar High Court decisions, the text records that the appellate order was set aside and the GST appeal restored for fresh disposal after notice and adequate hearing.
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