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...
Page of 4784
Press 'Enter' after typing page number.
541 to 560 of 95673 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving related entities, affirming that writ relief is inappropriate in such cases. The impugned order being appealable under Section 107 of the CGST Act, the petitioners were permitted to file appeals before the Appellate Authority. Appeals filed by 15th July 2025 with the requisite pre-deposit shall not be dismissed on limitation grounds. The petition was accordingly disposed of.
The HC held that the challenge to the summary order is not barred by limitation. The levy of penalty exceeding the limits prescribed under Section 122(1) of the CGST Act is a matter for appeal and not for writ jurisdiction, especially given the allegations of fraudulent Input Tax Credit availment. The Court referenced prior rulings involving related entities, affirming that writ relief is inappropriate in such cases. The impugned order being appealable under Section 107 of the CGST Act, the petitioners were permitted to file appeals before the Appellate Authority. Appeals filed by 15th July 2025 with the requisite pre-deposit shall not be dismissed on limitation grounds. The petition was accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
