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 High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
The High Court considered the maintainability of a petition in light of the availability of an alternative statutory remedy. It was held that the availability of an alternative remedy does not always bar a writ petition under Article 226 of the Constitution. The court distinguished between "entertainability" and "maintainability" of a writ petition. The non-issuance of notices electronically on the portal was discussed, emphasizing the statutory modes of service under Section 73 of the CGST Act, 2017. The court also addressed the non-uploading of certain forms, stating that compliance can be waived in certain situations. The issuance of notices and orders by different authorities was considered, with the court concluding that the petitioner failed to establish grounds for interference in the matter. Consequently, the petition was dismissed.
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