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...
HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue complete SCN, statement under Section 73(3), and final order under 73(9). Compliance with subsections (1)-(8) and (10)-(11) of Section 73, along with Rule 142(1), are prerequisite for valid order under Section 73(9). Following precedent in Construction Catalysers case, court quashed impugned order for failing fundamental procedural requirements of natural justice.
HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue complete SCN, statement under Section 73(3), and final order under 73(9). Compliance with subsections (1)-(8) and (10)-(11) of Section 73, along with Rule 142(1), are prerequisite for valid order under Section 73(9). Following precedent in Construction Catalysers case, court quashed impugned order for failing fundamental procedural requirements of natural justice.
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