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...
Extraordinary writ jurisdiction was declined where the taxpayer's statutory appeal against a GST demand had become time-barred. The notes state that the taxpayer submitted a physical reply to the show-cause notice because the portal had earlier been handled by a chartered accountant, but the final order recorded no reply and confirmed the demand. A rectification application under the GST Act remained pending but also appeared time-barred. The High Court dismissed the writ petition, stating that expiry of the statutory appellate limitation did not justify exercising jurisdiction under Article 226.
Extraordinary writ jurisdiction was declined where the taxpayer's statutory appeal against a GST demand had become time-barred. The notes state that the taxpayer submitted a physical reply to the show-cause notice because the portal had earlier been handled by a chartered accountant, but the final order recorded no reply and confirmed the demand. A rectification application under the GST Act remained pending but also appeared time-barred. The High Court dismissed the writ petition, stating that expiry of the statutory appellate limitation did not justify exercising jurisdiction under Article 226.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
