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...
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim "sublato fundamento cadit opus," the court held that when the foundation of proceedings is defective, all subsequent actions and orders automatically fail. Additionally, the denial of petitioners' right to cross-examine witnesses whose testimony was relied upon by respondents constituted a violation of natural justice principles. The court admitted the petitions for final hearing and stayed the operation of the impugned order to prevent irreparable harm to petitioners.
The HC stayed a common final order issued during pending litigation, finding prima facie merit in petitioners' challenges. The court determined that the original show cause notice under CGST Act s.74 was issued without jurisdiction for failing to comply with mandatory provisions of Rule 142 of CGST Rules. Applying the maxim "sublato fundamento cadit opus," the court held that when the foundation of proceedings is defective, all subsequent actions and orders automatically fail. Additionally, the denial of petitioners' right to cross-examine witnesses whose testimony was relied upon by respondents constituted a violation of natural justice principles. The court admitted the petitions for final hearing and stayed the operation of the impugned order to prevent irreparable harm to petitioners.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
