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...
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The High Court addressed the issue of jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
The High Court addressed the issue of jurisdiction in a case involving the issuance of two show cause notices to an individual for different entities. The petitioner argued that once a notice was issued to them individually, a separate notice could not be issued for their proprietorship concern by a different Commissionerate. The Court held that the jurisdiction of the Commissionerate where the proprietorship was situated was valid. The earlier notice to the individual did not affect the notice to the firm, and the Commissionerate had the authority to examine the actions of the firm. The petitioner was advised to respond to the show cause notice for the firm. The Court found no grounds to interfere, and the appeal was dismissed.
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