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...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Registration u/s 12A - Rejection of petitioner's application u/s 119(2)(b) for delay in filing audit report in Form-10B. Held that petitioners are entitled to succeed. Delay in filing audit report in Form-10B can at best be 30 days, as law requires report to be uploaded at least a month before due date for filing returns. Considering extent of delay, Commissioner should have exercised jurisdiction u/s 119(2)(b) to condone delay instead of taking strict view. Relying on Al Jamia Mohammediyah Education Society case, writ petitions allowed by quashing orders dismissing petitioners' applications u/s 119(2)(b). Delay in filing audit report in Form-10B stands condoned.
Registration u/s 12A - Rejection of petitioner's application u/s 119(2)(b) for delay in filing audit report in Form-10B. Held that petitioners are entitled to succeed. Delay in filing audit report in Form-10B can at best be 30 days, as law requires report to be uploaded at least a month before due date for filing returns. Considering extent of delay, Commissioner should have exercised jurisdiction u/s 119(2)(b) to condone delay instead of taking strict view. Relying on Al Jamia Mohammediyah Education Society case, writ petitions allowed by quashing orders dismissing petitioners' applications u/s 119(2)(b). Delay in filing audit report in Form-10B stands condoned.
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