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 impugned adjudication and remanded the matter to the concerned Adjudicating Authority for fresh adjudication, observing a breach of natural justice. The court found that the show-cause notice was uploaded only to the portal's "Additional Notices" tab and the Petitioner had not availed any personal hearing or filed a reply, resulting in denial of an effective opportunity to be heard. In light of the portal's asymmetric visibility and the Department's concession regarding portal operation, the HC directed the authority to afford the Petitioner a proper opportunity of hearing and to decide the matter afresh in accordance with law. Petition disposed.
The HC set aside the impugned adjudication and remanded the matter to the concerned Adjudicating Authority for fresh adjudication, observing a breach of natural justice. The court found that the show-cause notice was uploaded only to the portal's "Additional Notices" tab and the Petitioner had not availed any personal hearing or filed a reply, resulting in denial of an effective opportunity to be heard. In light of the portal's asymmetric visibility and the Department's concession regarding portal operation, the HC directed the authority to afford the Petitioner a proper opportunity of hearing and to decide the matter afresh in accordance with law. Petition disposed.
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