Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents.
Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents.
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