Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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NCLAT quashed the order dated 10.03.2025 for procedural irregularities in exercising suo motu rectification powers under Rule 154 of NCLT Rules. The Tribunal's rectification order was deemed invalid due to violation of natural justice principles, specifically the audi alteram partem rule, as no notice was issued to parties prior to modifying the original docket order. The appellate tribunal held that substantive rectifications cannot be made without providing an opportunity of hearing to affected parties, emphasizing the critical requirement of procedural fairness in judicial proceedings. Appeal was consequently allowed, setting aside the impugned rectification order.
NCLAT quashed the order dated 10.03.2025 for procedural irregularities in exercising suo motu rectification powers under Rule 154 of NCLT Rules. The Tribunal's rectification order was deemed invalid due to violation of natural justice principles, specifically the audi alteram partem rule, as no notice was issued to parties prior to modifying the original docket order. The appellate tribunal held that substantive rectifications cannot be made without providing an opportunity of hearing to affected parties, emphasizing the critical requirement of procedural fairness in judicial proceedings. Appeal was consequently allowed, setting aside the impugned rectification order.
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