Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Zero-rated IGST refund claims routed through a Foreign Post Office were treated as enforceable statutory entitlements. Reading the IGST Act with the CGST Rules, the Court stated that taxpayers had a right to seek refund and that the respondents were responsible for processing the claim. The absence of an available upload mechanism for the relevant period, and shifting responsibility between customs, the Foreign Post Office and the Board, was treated as an administrative failure that could not defeat a statutory refund claim. The matter was left pending on an assurance of further action.
Zero-rated IGST refund claims routed through a Foreign Post Office were treated as enforceable statutory entitlements. Reading the IGST Act with the CGST Rules, the Court stated that taxpayers had a right to seek refund and that the respondents were responsible for processing the claim. The absence of an available upload mechanism for the relevant period, and shifting responsibility between customs, the Foreign Post Office and the Board, was treated as an administrative failure that could not defeat a statutory refund claim. The matter was left pending on an assurance of further action.
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