Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
An order-in-original passed against a deceased sole proprietor was held vulnerable because no notice was issued to the legal representative before further proceedings. The High Court treated the argument that the proprietary concern continued as immaterial, and observed that once the proprietor dies, the department must at least proceed against the legal representative. The impugned order was quashed, with liberty to proceed afresh in accordance with law.
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