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...
GST registration cancellation appeals dismissed solely as time-barred may be restored where a genuine explanation establishes that non-compliance and delay arose from lack of awareness of online requirements and reliance on advisers who failed to act. Cancellation that brings business operations to a standstill supports consideration of the appellate remedy on merits. The appellate authority must entertain and decide the appeal in accordance with law, subject to payment of applicable late fee, penalty and other statutory deposits.
GST registration cancellation appeals dismissed solely as time-barred may be restored where a genuine explanation establishes that non-compliance and delay arose from lack of awareness of online requirements and reliance on advisers who failed to act. Cancellation that brings business operations to a standstill supports consideration of the appellate remedy on merits. The appellate authority must entertain and decide the appeal in accordance with law, subject to payment of applicable late fee, penalty and other statutory deposits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
