Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about pre-deposit compliance. The petitioner later sought restoration, asserting compliance, albeit with a delay. - The High Court, noting the compliance with the pre-deposit requirement and the larger interest of justice, directed the restoration of the appeal on the CESTAT's board, subject to the petitioner depositing costs of INR 2 lakhs within two weeks.
Restoration of the statutory appeal - The CESTAT had dismissed the appeal due to the petitioner's non-representation at a hearing and the failure to inform about pre-deposit compliance. The petitioner later sought restoration, asserting compliance, albeit with a delay. - The High Court, noting the compliance with the pre-deposit requirement and the larger interest of justice, directed the restoration of the appeal on the CESTAT's board, subject to the petitioner depositing costs of INR 2 lakhs within two weeks.
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