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...
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
