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 challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST/CGST Act, 2017 regarding seizure of goods without recording satisfaction as mandated under Section 67. Petitioner exclusively supplies goods to Ministry of Defence with subsisting work orders for Indian Army. Court directed petitioner may seek goods release by furnishing bank guarantee equivalent to 20% of proposed penalty amount in SCN dated 27th May, 2025. Upon written application with requisite bank guarantee, proper officer must release goods within three working days. Court noted SCN appears issued under Section 122 read with Section 35(6), requiring proceedings under Section 73 or 74. Final decision on SCN restrained without court's leave. Matter listed for July 2025 consideration.
HC challenged SCN issued under Section 122(1)(xviii) read with Section 35(6) of WBGST/CGST Act, 2017 regarding seizure of goods without recording satisfaction as mandated under Section 67. Petitioner exclusively supplies goods to Ministry of Defence with subsisting work orders for Indian Army. Court directed petitioner may seek goods release by furnishing bank guarantee equivalent to 20% of proposed penalty amount in SCN dated 27th May, 2025. Upon written application with requisite bank guarantee, proper officer must release goods within three working days. Court noted SCN appears issued under Section 122 read with Section 35(6), requiring proceedings under Section 73 or 74. Final decision on SCN restrained without court's leave. Matter listed for July 2025 consideration.
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