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...
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Delay of about 57 days in filing an appeal under s.107 of the 2017 Act against an order under s.73 was held to be supported by sufficient cause where the delay was attributable to the illness of the appellant's accountant, affirmed by affidavit and not disbelieved by the appellate authority; rejection solely because the accountant was not an authorized signatory ignored the accountant's material role in preparing the appeal and did not establish gross negligence. Applying s.5 of the Limitation Act, the delay was condoned, the appellate rejection was set aside, and the matter was remanded for fresh decision on merits. - HC
Delay of about 57 days in filing an appeal under s.107 of the 2017 Act against an order under s.73 was held to be supported by sufficient cause where the delay was attributable to the illness of the appellant's accountant, affirmed by affidavit and not disbelieved by the appellate authority; rejection solely because the accountant was not an authorized signatory ignored the accountant's material role in preparing the appeal and did not establish gross negligence. Applying s.5 of the Limitation Act, the delay was condoned, the appellate rejection was set aside, and the matter was remanded for fresh decision on merits. - HC
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