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...
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HC adjudicated a challenge to a tender notification's GST condition. The petitioner contested the mandatory 18% GST requirement for auction participants of human hair. The HC determined that based on central government notifications and departmental circulars, human hair collection does not attract GST. Consequently, the court modified clause 23 of the tender notification, prohibiting the respondent from mandating 18% GST from auction participants. The writ petition was disposed of, effectively invalidating the GST imposition and providing relief to potential tender participants.
HC adjudicated a challenge to a tender notification's GST condition. The petitioner contested the mandatory 18% GST requirement for auction participants of human hair. The HC determined that based on central government notifications and departmental circulars, human hair collection does not attract GST. Consequently, the court modified clause 23 of the tender notification, prohibiting the respondent from mandating 18% GST from auction participants. The writ petition was disposed of, effectively invalidating the GST imposition and providing relief to potential tender participants.
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