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...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
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Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
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