Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Insolvency and BankruptcyMarch 22, 2022Case LawsHC
Rejection of application of the petitioner for grant of registration under the Goods and Services Tax Act, 2016 - Company under liquidation under the provisions of IBC - primary ground for rejection was non-furnishing of the required documents - The liquidator could have approached the concerned authority well in time, however, if he has not done it because of the various details that he needed to gather and collate, he could not have been sent from the post to pillar - the respondent authority is directed to grant registration under the Goods and Services Tax Act, 2016 - HC
Rejection of application of the petitioner for grant of registration under the Goods and Services Tax Act, 2016 - Company under liquidation under the provisions of IBC - primary ground for rejection was non-furnishing of the required documents - The liquidator could have approached the concerned authority well in time, however, if he has not done it because of the various details that he needed to gather and collate, he could not have been sent from the post to pillar - the respondent authority is directed to grant registration under the Goods and Services Tax Act, 2016 - HC
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