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...
Time limit u/s 73(10) of CGST Act for passing order u/s 73(9) - GST authorities re-designed portal to ensure 'View Notices' and 'View Additional Notices' tabs under one heading, but impugned show cause notice issued before portal redesign. Present petition allowed, impugned order set aside, matter remanded to adjudicating authority for fresh consideration - petition allowed by way of remand.
Time limit u/s 73(10) of CGST Act for passing order u/s 73(9) - GST authorities re-designed portal to ensure 'View Notices' and 'View Additional Notices' tabs under one heading, but impugned show cause notice issued before portal redesign. Present petition allowed, impugned order set aside, matter remanded to adjudicating authority for fresh consideration - petition allowed by way of remand.
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