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 High Court considered a case involving penalty imposition on a goods transportation transaction due to discrepancies between loaded goods and E-Invoice. The petitioner's right to a fair hearing was violated as relied-upon documents were not provided, breaching natural justice principles. The court noted lack of detailed description or timing of document receipt by Jeet Ram, questioning its authenticity. Proper documentation protocol for receipt acknowledgment was emphasized. The court found inconsistencies in revenue authorities' claims and petitioner's actions, leading to order reversal. The revenue authority was directed to provide all adverse materials for petitioner's response, followed by a fresh decision u/s 129 of the UP GST Act, 2017. The impugned order was set aside, and the petition was disposed of.
The High Court considered a case involving penalty imposition on a goods transportation transaction due to discrepancies between loaded goods and E-Invoice. The petitioner's right to a fair hearing was violated as relied-upon documents were not provided, breaching natural justice principles. The court noted lack of detailed description or timing of document receipt by Jeet Ram, questioning its authenticity. Proper documentation protocol for receipt acknowledgment was emphasized. The court found inconsistencies in revenue authorities' claims and petitioner's actions, leading to order reversal. The revenue authority was directed to provide all adverse materials for petitioner's response, followed by a fresh decision u/s 129 of the UP GST Act, 2017. The impugned order was set aside, and the petition was disposed of.
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