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 allowed the petition, reversing the Input Tax Credit (ITC) order due to procedural irregularities. The court found respondent failed to properly consider petitioner's submissions and credit note, violating principles of natural justice. Relying on precedent from a similar tax dispute, the HC set aside the impugned order and remanded the matter back to the tax authority for fresh consideration in accordance with law, ensuring fair evaluation of all submitted documents and contentions.
HC allowed the petition, reversing the Input Tax Credit (ITC) order due to procedural irregularities. The court found respondent failed to properly consider petitioner's submissions and credit note, violating principles of natural justice. Relying on precedent from a similar tax dispute, the HC set aside the impugned order and remanded the matter back to the tax authority for fresh consideration in accordance with law, ensuring fair evaluation of all submitted documents and contentions.
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