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 examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause notice with a final order issued on 15.12.2023. Applying the precedent established in M/s A.V. Pharma vs. State of U.P. & Ors., the Court determined that such orders could only be passed until 31.12.2023, even with time extensions. Since the proceedings were completed within this timeframe (15.12.2023), they were not time-barred. However, the Court ultimately quashed the impugned orders and proceedings, allowing the petition on other undisclosed grounds.
The HC examined whether proceedings under Section 73 of the U.P. GST Act, 2017 were time-barred. The proceedings commenced on 20.09.2023 via show cause notice with a final order issued on 15.12.2023. Applying the precedent established in M/s A.V. Pharma vs. State of U.P. & Ors., the Court determined that such orders could only be passed until 31.12.2023, even with time extensions. Since the proceedings were completed within this timeframe (15.12.2023), they were not time-barred. However, the Court ultimately quashed the impugned orders and proceedings, allowing the petition on other undisclosed grounds.
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