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    Company-name rectification may follow government action on information from an aggrieved company where registered names are confusingly similar.
    Insolvency moratorium protects only the corporate debtor, allowing consumer proceedings to continue against unprotected directors and promoters.
    Email service in insolvency proceedings supports ex parte orders where delayed recall lacks sufficient cause or evidence of fraud.
    Recognised professional-course coaching qualifies for service-tax exemption despite being an initial or intermediate stage of education.
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    Mandatory penalty-order timelines for detained goods require strict compliance, making delayed orders vulnerable to being quashed.
    Parallel GST input tax credit proceedings require scrutiny of overlapping charges before separate state assessment is sustained.
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      VAT and Sales Tax

      Benefit of decision of SC in another case - The Petitioner did...

      Petitioner Can't Benefit from Court Rulings on OET Act Due to Non-Participation in Constitutional Challenge.

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      VAT and Sales TaxJuly 19, 2022Case LawsHC
      Benefit of decision of SC in another case - The Petitioner did not choose to join the Petitioners who had challenged the vires of the OET Act or even the requirement thereunder of having to pay entry tax on the goods purchased from outside the State - The decision of this Court was applicable to those who had approached it. Even, the interim order passed by the Supreme Court was confined to those parties who had approached the Court. The Petitioner could not have taken advantage of it. Therefore, the Petitioner had no reasonable cause to withhold payment of entry tax when it fell due. - HC

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      ActsIncome Tax