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...
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
Non-application of mind by respondent and violation of principles of natural justice. Petitioner unable to file immediate reply due to authorized person's illness. Excess ITC availed rectified/reversed in subsequent monthly returns and GSTR-3B filed. Respondent passed impugned orders for tax liability, penalty, and interest without considering rectification. Petitioner's applications seeking rectification rejected without hearing. Impugned orders outcome of non-application of mind, violating natural justice by not hearing petitioner. Orders set aside, matters remanded to respondent for fresh consideration. Petition allowed by way of remand.
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