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...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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For claims seeking only interest on GST refunds already sanctioned and disbursed, Rule 89(2)(m) CGST Rules certification was stated to be unnecessary because interest cannot be passed on to an end consumer. The Proper Officer was directed to examine the refund particulars and decide the interest claims under law without insisting on certification that the incidence had not been passed to another person. The petitions were disposed of with directions to complete scrutiny and determine the claimed interest within the stipulated period.
For claims seeking only interest on GST refunds already sanctioned and disbursed, Rule 89(2)(m) CGST Rules certification was stated to be unnecessary because interest cannot be passed on to an end consumer. The Proper Officer was directed to examine the refund particulars and decide the interest claims under law without insisting on certification that the incidence had not been passed to another person. The petitions were disposed of with directions to complete scrutiny and determine the claimed interest within the stipulated period.
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