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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...
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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 Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of.
The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to respond to the proceedings, violating natural justice principles. The court found that the petitioner missed the notice uploaded in the "Additional Notices" tab on the portal. The impugned order was overturned, granting the petitioner an opportunity to respond to the Show Cause Notice and directing the respondent to reopen the portal for a response within four weeks. The petition was disposed of.
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