Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
The HC held that an alternative statutory remedy is a self-imposed restraint, not an absolute bar to writ jurisdiction, and entertained the petition after the appeal period, including grace time, had expired and business had been disrupted. It treated cancellation of GST registration for non-filing of returns and other procedural defaults as curable, applying the principle that substantive rights should not fail for formal non-compliance. The cancellation order and appellate order were quashed, and registration was directed to be restored subject to filing pending returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.
The HC held that an alternative statutory remedy is a self-imposed restraint, not an absolute bar to writ jurisdiction, and entertained the petition after the appeal period, including grace time, had expired and business had been disrupted. It treated cancellation of GST registration for non-filing of returns and other procedural defaults as curable, applying the principle that substantive rights should not fail for formal non-compliance. The cancellation order and appellate order were quashed, and registration was directed to be restored subject to filing pending returns and paying tax, interest, fine and penalty within the stipulated time, failing which the benefit would stand withdrawn.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
