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...
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
A writ petition raising a pure jurisdictional challenge, without disputed factual issues, may be entertained despite an available statutory appeal. Where the competence of the GST investigation officer to issue a show-cause notice and adjudicate input tax credit proceedings is questioned, the adjudicating authority must first determine its own jurisdiction. Because the jurisdictional grounds had not been raised before that authority, the High Court did not decide them on merits. It quashed the adjudication and appellate orders, including consequential steps, and remanded the matter for fresh reasoned adjudication after allowing all grounds to be raised, with jurisdiction to be decided first.
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