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...
Failure to consider a taxpayer's reply to a GST show-cause notice and to provide a hearing before an adverse determination breaches statutory requirements and principles of natural justice. Section 75(4) requires an opportunity of hearing where an adverse decision is contemplated, even without a written request. The GST determination, related demand proceedings and consequential appellate rejection were therefore set aside as unsustainable. The assessing authority may issue an appropriate notice and proceed in accordance with law.
Failure to consider a taxpayer's reply to a GST show-cause notice and to provide a hearing before an adverse determination breaches statutory requirements and principles of natural justice. Section 75(4) requires an opportunity of hearing where an adverse decision is contemplated, even without a written request. The GST determination, related demand proceedings and consequential appellate rejection were therefore set aside as unsustainable. The assessing authority may issue an appropriate notice and proceed in accordance with law.
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