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...
The High Court found merit in the petitioner's submission that the impugned order rejecting the claim for Input Tax Credit did not consider the documents submitted, such as E-way bills, tax invoices, lorry receipts, and weighbridge slips. The court held that the order was passed without applying mind to the objections and evidence. Consequently, the impugned order was set aside, and the petitioner was granted an opportunity to submit objections and relevant documentary evidence within two weeks. Upon submission of the reply or documents, a fresh order would be passed after considering them and affording the petitioner a reasonable opportunity.
The High Court found merit in the petitioner's submission that the impugned order rejecting the claim for Input Tax Credit did not consider the documents submitted, such as E-way bills, tax invoices, lorry receipts, and weighbridge slips. The court held that the order was passed without applying mind to the objections and evidence. Consequently, the impugned order was set aside, and the petitioner was granted an opportunity to submit objections and relevant documentary evidence within two weeks. Upon submission of the reply or documents, a fresh order would be passed after considering them and affording the petitioner a reasonable opportunity.
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