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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Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction.
Reconciliation statement dispute regarding an extended period of limitation under section 74 was not addressed by the adjudicating authority, which recorded perfunctory observations; the authority is directed to re-examine the limitation contention and the assertion of having supplied the reconciliation statement and to afford the petitioner an opportunity of hearing before passing a fresh order. The adjudicating authority must deal substantively with the limitation issue and factual assertions and issue a reconsidered order within twelve weeks from receipt of the direction.
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