Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The High Court reviewed a challenge to an order issued u/s...
Court held impugned order lacked prima facie case for info called u/s 206 of Companies Act, 2013. No finding of fraud or unlawful conduct by petitioner.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The High Court reviewed a challenge to an order issued u/s 206(4) of the Companies Act 2013, which required the furnishing of details, documents, and information. The Court held that for such an order to be valid, it must establish a prima facie connection between the information sought and the business of the company being conducted fraudulently or unlawfully. The court found that the impugned order lacked this essential linkage and did not demonstrate any fraudulent or unlawful conduct by the petitioner. As the order did not meet the necessary preconditions set out in Sections 206(1) to (3), it was deemed jurisdictionally flawed, leading to the disposal of the petition.
The High Court reviewed a challenge to an order issued u/s 206(4) of the Companies Act 2013, which required the furnishing of details, documents, and information. The Court held that for such an order to be valid, it must establish a prima facie connection between the information sought and the business of the company being conducted fraudulently or unlawfully. The court found that the impugned order lacked this essential linkage and did not demonstrate any fraudulent or unlawful conduct by the petitioner. As the order did not meet the necessary preconditions set out in Sections 206(1) to (3), it was deemed jurisdictionally flawed, leading to the disposal of the petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
