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...
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 - petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners claimed violation of statutory provisions by not affording hearing, it was an afterthought as they did not file appeal within limitation period or approach Court expeditiously. Court granted leave to prefer appeal on payment of costs, subject to filing within two weeks. Petition disposed of.
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 - petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners claimed violation of statutory provisions by not affording hearing, it was an afterthought as they did not file appeal within limitation period or approach Court expeditiously. Court granted leave to prefer appeal on payment of costs, subject to filing within two weeks. Petition disposed of.
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