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...
Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
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