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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...
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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 declined to entertain writ petition challenging Principal Commissioner's ex parte Service Tax liability order, directing petitioner to pursue statutory appeal remedy. Court noted petitioner had previously withdrawn similar petition (CWJC 9292/2010) and already deposited 7.5% pre-deposit for appeal. While HC retained discretionary power to hear writs despite alternative remedies, circumstances warranted relegation to appellate process. Petitioner granted 8 weeks to file appeal, with Appellate Authority directed to consider limitation period excluding time spent in current proceedings since 19.08.2024. Previous liberty to file fresh writ petition held immaterial given available statutory remedy. Matter disposed with appellate pathway preserved.
HC declined to entertain writ petition challenging Principal Commissioner's ex parte Service Tax liability order, directing petitioner to pursue statutory appeal remedy. Court noted petitioner had previously withdrawn similar petition (CWJC 9292/2010) and already deposited 7.5% pre-deposit for appeal. While HC retained discretionary power to hear writs despite alternative remedies, circumstances warranted relegation to appellate process. Petitioner granted 8 weeks to file appeal, with Appellate Authority directed to consider limitation period excluding time spent in current proceedings since 19.08.2024. Previous liberty to file fresh writ petition held immaterial given available statutory remedy. Matter disposed with appellate pathway preserved.
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