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...
Ex parte adjudication orders were set aside because the petitioner had not been given an effective opportunity to reply to the show cause notice. The HC accepted that the petitioner could place material before the authority, including the objection that two orders had been passed for the same tax period on the same ITC mismatch ground. The matter was remitted for fresh consideration from the stage of reply to the show cause notice, with all merits contentions left open, subject to payment of 10% of the tax demand under the specified annexures.
Ex parte adjudication orders were set aside because the petitioner had not been given an effective opportunity to reply to the show cause notice. The HC accepted that the petitioner could place material before the authority, including the objection that two orders had been passed for the same tax period on the same ITC mismatch ground. The matter was remitted for fresh consideration from the stage of reply to the show cause notice, with all merits contentions left open, subject to payment of 10% of the tax demand under the specified annexures.
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