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...
The HC set aside the re-imposition of previously dropped demands relating to sub-contracting services and mobilisation advances, holding that those demands had been abandoned in earlier orders and were not before the appellate tribunal on remand; consequently they could not be resurrected without fresh adjudication or express direction. The court found a prima facie entitlement for the Petitioner to challenge only the matters remitted to the CESTAT and therefore permitted the Petitioner to pursue its appellate remedy before CESTAT subject to the conditions imposed by the HC. The petition is disposed, with adjudication on liability to be determined by CESTAT in accordance with the court's observations.
The HC set aside the re-imposition of previously dropped demands relating to sub-contracting services and mobilisation advances, holding that those demands had been abandoned in earlier orders and were not before the appellate tribunal on remand; consequently they could not be resurrected without fresh adjudication or express direction. The court found a prima facie entitlement for the Petitioner to challenge only the matters remitted to the CESTAT and therefore permitted the Petitioner to pursue its appellate remedy before CESTAT subject to the conditions imposed by the HC. The petition is disposed, with adjudication on liability to be determined by CESTAT in accordance with the court's observations.
Note: It is a system-generated summary and is for quick reference only.