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...
In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner had the opportunity to explain the reasons for not complying with the notice before challenging it in court. As the petitioner did not avail this opportunity, the Court dismissed the petition, ruling it as not maintainable.
In a case concerning the levy of GST on Extra Neutral Alcohol (ENA), the High Court held that the petitioner failed to provide a reasonable explanation for not submitting a written explanation or seeking a personal hearing in response to a show-cause notice issued by the tax authority. The Court emphasized that the petitioner had the opportunity to explain the reasons for not complying with the notice before challenging it in court. As the petitioner did not avail this opportunity, the Court dismissed the petition, ruling it as not maintainable.
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