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 quashed the appellate authority's order rejecting petitioner's appeal as time-barred under CGST Act. Petitioner attempted filing appeal within statutory period under Section 107 but was prevented by system malfunction that rejected appeals where demanded tax was already paid. Despite petitioner's protest payment and timely filing attempt, authorities failed to address technical impediment. Court held denial of statutory remedy was attributable solely to respondents' defective system, not petitioner's conduct. Appellate authority erred in mechanically applying time limitation without considering circumstances preventing timely submission. HC directed restoration of appeal and consideration on merits, treating it as timely filed, recognizing petitioner's right to appeal remains despite tax payment under protest.
HC quashed the appellate authority's order rejecting petitioner's appeal as time-barred under CGST Act. Petitioner attempted filing appeal within statutory period under Section 107 but was prevented by system malfunction that rejected appeals where demanded tax was already paid. Despite petitioner's protest payment and timely filing attempt, authorities failed to address technical impediment. Court held denial of statutory remedy was attributable solely to respondents' defective system, not petitioner's conduct. Appellate authority erred in mechanically applying time limitation without considering circumstances preventing timely submission. HC directed restoration of appeal and consideration on merits, treating it as timely filed, recognizing petitioner's right to appeal remains despite tax payment under protest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
