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...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders.
Service of a GST show-cause notice solely by uploading it on the Common Portal is insufficient unless the recipient acknowledges receipt or files a reply. Ex parte adjudication initiated on that basis must be restored to the show-cause-notice stage. Where a contested GST order is served only through the portal, the appellate limitation period does not begin to run. Appellate dismissals as time-barred in those circumstances require restoration for adjudication on merits. These principles govern the disposal of writ petitions concerning portal-only service of GST notices and orders.
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