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, in a writ petition challenging the petitioner's inability to make a pre-deposit due to an "inactive" GST portal, added the necessary party as an added respondent and directed activation of the petitioner's portal within four weeks from date. The court held that continuation of the petition served no useful purpose pending activation and therefore stayed the impugned order dated 17 January 2025 for six weeks, or for two weeks after portal activation, whichever is later, provided such injunction shall not extend beyond 30 November 2025. The writ petition is disposed of on these terms, with the petitioner's right to access the portal restored subject to the specified timelines.
The HC, in a writ petition challenging the petitioner's inability to make a pre-deposit due to an "inactive" GST portal, added the necessary party as an added respondent and directed activation of the petitioner's portal within four weeks from date. The court held that continuation of the petition served no useful purpose pending activation and therefore stayed the impugned order dated 17 January 2025 for six weeks, or for two weeks after portal activation, whichever is later, provided such injunction shall not extend beyond 30 November 2025. The writ petition is disposed of on these terms, with the petitioner's right to access the portal restored subject to the specified timelines.
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