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...
Detention/penal proceedings for unloading goods at an additional place of business were challenged where the goods were accompanied by a valid tax invoice and valid e-way bill. The First Appellate Authority accepted the taxpayer's explanation that unloading occurred at an additional place subsequently registered, treating the lapse as technical with no intent to evade tax and no demonstrated revenue loss. The Revisional Authority could not substitute its view and reverse a reasoned appellate order absent prejudice or monetary loss. The revisional order was set aside and the appellate order was restored, allowing the petition. - HC
Detention/penal proceedings for unloading goods at an additional place of business were challenged where the goods were accompanied by a valid tax invoice and valid e-way bill. The First Appellate Authority accepted the taxpayer's explanation that unloading occurred at an additional place subsequently registered, treating the lapse as technical with no intent to evade tax and no demonstrated revenue loss. The Revisional Authority could not substitute its view and reverse a reasoned appellate order absent prejudice or monetary loss. The revisional order was set aside and the appellate order was restored, allowing the petition. - HC
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