Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Section 179 proceedings against directors require both a reasonable opportunity to reply and foundational allegations in the notice itself. The text explains that where the notice allowed only about two days to respond, the proceedings failed for breach of natural justice and the resulting order and demand were quashed. It also states that if the company is asserted to be a public limited company, the notice must set out facts showing why it should nevertheless be treated as closely held or why the corporate veil should be lifted, including any allegation of an oblique motive to defraud the revenue. Fresh notice and reconsideration were permitted.
Section 179 proceedings against directors require both a reasonable opportunity to reply and foundational allegations in the notice itself. The text explains that where the notice allowed only about two days to respond, the proceedings failed for breach of natural justice and the resulting order and demand were quashed. It also states that if the company is asserted to be a public limited company, the notice must set out facts showing why it should nevertheless be treated as closely held or why the corporate veil should be lifted, including any allegation of an oblique motive to defraud the revenue. Fresh notice and reconsideration were permitted.
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