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...
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The case involves the Admission of appeal for compliance with the deposit requirement of 12.5% u/s 31 of the AP VAT Act. The rejection of endorsement was based on Form-H filing timing post CST assessment. The court held that u/s 31(1) IIIrd proviso, appeal admission requires proof of payment of due amounts and 12.5% difference. As no tax, penalty, or interest was due, the 12.5% deposit was not necessary. Citing M/s. Sri Hari Maharalayam Company case, the court directed appeal consideration without the 12.5% payment. The impugned order was set aside, directing the respondent to admit the appeal without III proviso compliance. The writ petition was allowed.
The case involves the Admission of appeal for compliance with the deposit requirement of 12.5% u/s 31 of the AP VAT Act. The rejection of endorsement was based on Form-H filing timing post CST assessment. The court held that u/s 31(1) IIIrd proviso, appeal admission requires proof of payment of due amounts and 12.5% difference. As no tax, penalty, or interest was due, the 12.5% deposit was not necessary. Citing M/s. Sri Hari Maharalayam Company case, the court directed appeal consideration without the 12.5% payment. The impugned order was set aside, directing the respondent to admit the appeal without III proviso compliance. The writ petition was allowed.
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