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...
Reversal of excess input tax credit availed - bonafide mistake - The petitioner argued that the incorrect claiming of IGST instead of CGST was a bonafide mistake and should not lead to the disallowance of the input tax credit. However, the Court held that since the petitioner failed to move any application within the prescribed time limit for correcting the mistake or claiming the refund of the IGST, it could not intervene to amend the statutory provisions.
Reversal of excess input tax credit availed - bonafide mistake - The petitioner argued that the incorrect claiming of IGST instead of CGST was a bonafide mistake and should not lead to the disallowance of the input tax credit. However, the Court held that since the petitioner failed to move any application within the prescribed time limit for correcting the mistake or claiming the refund of the IGST, it could not intervene to amend the statutory provisions.
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