Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the petitioner subsequently submitted the relevant documents, it could not have been held that the petitioner’s application was barred by limitation, as filing of the application was not in dispute and any deficiency noted thereafter was a curable defect which could not have affected the date on which such application was filed and which was within its prescribed limitation. - HC directed the GST authorities to consider the refund application on merit.
Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the petitioner subsequently submitted the relevant documents, it could not have been held that the petitioner’s application was barred by limitation, as filing of the application was not in dispute and any deficiency noted thereafter was a curable defect which could not have affected the date on which such application was filed and which was within its prescribed limitation. - HC directed the GST authorities to consider the refund application on merit.
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