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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Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - Despite the respondent's argument that the order was uploaded by the competent authority, the Court relied on previous decisions to establish that an unsigned order cannot be considered valid. It emphasized the importance of signatures and concluded that the order in question lacked legal standing. Consequently, the Court allowed the petition and directed the respondent authorities to issue fresh orders in compliance with the law.
Validity Of order passed without signed by the authority - Principles of natural justice - Avoidable mistake - Scope of Section 160 of GST - Despite the respondent's argument that the order was uploaded by the competent authority, the Court relied on previous decisions to establish that an unsigned order cannot be considered valid. It emphasized the importance of signatures and concluded that the order in question lacked legal standing. Consequently, the Court allowed the petition and directed the respondent authorities to issue fresh orders in compliance with the law.
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