Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Revocation proceedings under the CGST Act require a specific show cause notice, consideration of the revocation application, and a reasoned order recording written reasons. The notice here did not specify the actual government dues relied on, and the rejection order failed to disclose any real reasoning, disposing of the matter only on the ground that no reply was filed in time. The HC held that this did not satisfy fair procedure or the statutory duty to record reasons, so the rejection was quashed and the matter restored for fresh notice particulars, a meaningful opportunity to respond, and a fresh reasoned decision.
Revocation proceedings under the CGST Act require a specific show cause notice, consideration of the revocation application, and a reasoned order recording written reasons. The notice here did not specify the actual government dues relied on, and the rejection order failed to disclose any real reasoning, disposing of the matter only on the ground that no reply was filed in time. The HC held that this did not satisfy fair procedure or the statutory duty to record reasons, so the rejection was quashed and the matter restored for fresh notice particulars, a meaningful opportunity to respond, and a fresh reasoned decision.
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