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...
Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there should be no impediment for them to operate the cash credit accounts. The respondents conceded to the statutory position but argued that a fresh attachment order had been passed, justifying the continued attachment. The petitioner contended that the repeated attachment was in breach of the CGST Act and they had not received copies of the latest attachment order. - The High Court noted that the order subject to these proceedings had ceased to operate, thus disposing of the petition while reserving the petitioner's right to challenge the fresh attachment order dated 13.12.2023.
Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The petitioner argued that as the orders had ceased to operate, there should be no impediment for them to operate the cash credit accounts. The respondents conceded to the statutory position but argued that a fresh attachment order had been passed, justifying the continued attachment. The petitioner contended that the repeated attachment was in breach of the CGST Act and they had not received copies of the latest attachment order. - The High Court noted that the order subject to these proceedings had ceased to operate, thus disposing of the petition while reserving the petitioner's right to challenge the fresh attachment order dated 13.12.2023.
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