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...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
HC held that challenge to vires of Section 17(5)(c) and 17(5)(d) of CGST Act/Punjab GST Act 2017 is no longer res integra following SC's ruling in Safari Retreats case. While SC upheld constitutional validity of these provisions, it directed High Courts to examine functionality test in individual cases. Present petition partially allowed through remand to respondent authorities for re-examination and issuance of speaking order after providing petitioner hearing opportunity. Matter to be evaluated based on functionality test as per SC guidelines.
HC held that challenge to vires of Section 17(5)(c) and 17(5)(d) of CGST Act/Punjab GST Act 2017 is no longer res integra following SC's ruling in Safari Retreats case. While SC upheld constitutional validity of these provisions, it directed High Courts to examine functionality test in individual cases. Present petition partially allowed through remand to respondent authorities for re-examination and issuance of speaking order after providing petitioner hearing opportunity. Matter to be evaluated based on functionality test as per SC guidelines.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
