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 restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
The High Court restored the petitioner's appeal due to a delay in filing. The appeal was filed before the second respondent, 14 days after the limitation expired. The court held that despite the marginal delay, the impugned order was set aside. The matter was remitted back to the Appellate Commissioner for disposal on merits and in accordance with the law, with the condition that the petitioner deposit an additional 20% of the disputed tax u/s 107 of the respective GST enactments. The impugned order was quashed, and the third respondent was directed to instruct the Tamil Nad Mercantile Bank Ltd. to unfreeze the petitioner's account after deducting 20% as pre-deposit. The petition was allowed.
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