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...
The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual return in GSTR-9 for the financial year 2017-18, which was within the extended period due to Covid-19 notifications. The court held that ignoring the GSTR-9 could prejudice the assessee's rights. The matter was remanded to the adjudicating authority to consider the submissions, provide a personal hearing, examine the GSTR-9, and make a fresh decision in accordance with the law. The appeal was allowed by way of remand.
The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual return in GSTR-9 for the financial year 2017-18, which was within the extended period due to Covid-19 notifications. The court held that ignoring the GSTR-9 could prejudice the assessee's rights. The matter was remanded to the adjudicating authority to consider the submissions, provide a personal hearing, examine the GSTR-9, and make a fresh decision in accordance with the law. The appeal was allowed by way of remand.
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