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 dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
HC dismissed the writ petition challenging a Show Cause Notice under CGST Act for fraudulent Input Tax Credit. The court held that the case involves complex factual issues requiring deeper evidentiary examination, and the petitioner must pursue statutory remedy through appellate proceedings under Section 107 of CGST Act. The court noted no jurisdictional defect or arbitrary action by the tax authorities and directed the petitioner to file an appeal with mandatory pre-deposit by the specified date, effectively relegating the dispute to the appropriate appellate forum for comprehensive adjudication.
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