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...
Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
