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...
The court quashed orders related to audit and intimation liability issued against the petitioner company u/s 65 of the CGST Act for financial years 2018-19 and 2019-20. The orders were found to be without jurisdiction or legal authority, as a resolution plan for the company had already been approved by the NCLT, rendering such proceedings impermissible under applicable legal precedents. Consequently, the petition challenging the impugned orders and proceedings was allowed by the High Court.
The court quashed orders related to audit and intimation liability issued against the petitioner company u/s 65 of the CGST Act for financial years 2018-19 and 2019-20. The orders were found to be without jurisdiction or legal authority, as a resolution plan for the company had already been approved by the NCLT, rendering such proceedings impermissible under applicable legal precedents. Consequently, the petition challenging the impugned orders and proceedings was allowed by the High Court.
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