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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The HC held that the petition was maintainable despite the availability of alternative remedies and the requirement of pre-deposit, as the entire tax was recovered prematurely before the expiry of the statutory period for appeal under Section 73. Although statutory appeals require a 10% pre-deposit, the appellate tribunal is yet to be constituted, and the respondents improperly retained 20% of the tax in dispute without refunding the balance. The court directed respondent No. 1 to refund the excess amount to the petitioner's electronic credit ledger within one week, recognizing that the respondents were only entitled to retain 20% under Sections 107(6) and 112(8). The petition was disposed of accordingly.
The HC held that the petition was maintainable despite the availability of alternative remedies and the requirement of pre-deposit, as the entire tax was recovered prematurely before the expiry of the statutory period for appeal under Section 73. Although statutory appeals require a 10% pre-deposit, the appellate tribunal is yet to be constituted, and the respondents improperly retained 20% of the tax in dispute without refunding the balance. The court directed respondent No. 1 to refund the excess amount to the petitioner's electronic credit ledger within one week, recognizing that the respondents were only entitled to retain 20% under Sections 107(6) and 112(8). The petition was disposed of accordingly.
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