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...
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HC allowed the appeal, finding that procedural irregularities in filing should not defeat the petitioner's substantive rights. The court held that technical defects do not warrant automatic rejection of an appeal, particularly where the delay is within the condonable period under Section 107 of the GST Act. The petitioner was granted an opportunity to rectify the procedural deficiencies in the appeal filing, emphasizing that procedural requirements are meant to facilitate justice, not obstruct it. The court's ruling underscores the principle that technical non-compliance should not supersede the fundamental right to seek judicial remedy.
HC allowed the appeal, finding that procedural irregularities in filing should not defeat the petitioner's substantive rights. The court held that technical defects do not warrant automatic rejection of an appeal, particularly where the delay is within the condonable period under Section 107 of the GST Act. The petitioner was granted an opportunity to rectify the procedural deficiencies in the appeal filing, emphasizing that procedural requirements are meant to facilitate justice, not obstruct it. The court's ruling underscores the principle that technical non-compliance should not supersede the fundamental right to seek judicial remedy.
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