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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 High Court disposed of the petitioner's appeal challenging the impugned order and consequent summary of demand in Form GST APL-04. The court held that the petitioners may file an appeal once the president or state president of the appellate tribunal constituted u/s 107 of the Act of 2017 assumes office. Subject to depositing 20% of the remaining disputed tax amount, if not already deposited, in addition to the earlier deposit u/s 107(6) of the BGST Act, the petitioner must be granted the statutory benefit of stay u/s 112(9) of the BGST Act. The petitioner cannot be deprived of this benefit due to the respondents' failure to constitute the tribunal.
The High Court disposed of the petitioner's appeal challenging the impugned order and consequent summary of demand in Form GST APL-04. The court held that the petitioners may file an appeal once the president or state president of the appellate tribunal constituted u/s 107 of the Act of 2017 assumes office. Subject to depositing 20% of the remaining disputed tax amount, if not already deposited, in addition to the earlier deposit u/s 107(6) of the BGST Act, the petitioner must be granted the statutory benefit of stay u/s 112(9) of the BGST Act. The petitioner cannot be deprived of this benefit due to the respondents' failure to constitute the tribunal.
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