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...
HC dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized established principle that writ jurisdiction cannot be invoked when statutory remedies exist, absent exceptional circumstances. Petitioner's claims of natural justice violations and denial of witness cross-examination were directed to appellate forum. Court granted petitioner 30 days from judgment date to file statutory appeal, ensuring preservation of appellate rights despite writ dismissal. Dismissal was without prejudice to merits, allowing full ventilation of grievances through prescribed appellate mechanism.
HC dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized established principle that writ jurisdiction cannot be invoked when statutory remedies exist, absent exceptional circumstances. Petitioner's claims of natural justice violations and denial of witness cross-examination were directed to appellate forum. Court granted petitioner 30 days from judgment date to file statutory appeal, ensuring preservation of appellate rights despite writ dismissal. Dismissal was without prejudice to merits, allowing full ventilation of grievances through prescribed appellate mechanism.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
