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 set aside the impugned demand orders and remanded the matter to the Adjudicating Authority due to violation of natural justice principles. The Court held that the SCN, issued prior to changes in the GST portal making the 'Additional Notices Tab' visible, was not properly communicated to the Petitioner, depriving them of a fair opportunity to respond. Consequently, no reply was filed by the Petitioner. The matter was remitted for fresh consideration, allowing the Petitioner thirty days to file a reply to the SCN, ensuring compliance with procedural fairness. The petition was disposed of accordingly.
The HC set aside the impugned demand orders and remanded the matter to the Adjudicating Authority due to violation of natural justice principles. The Court held that the SCN, issued prior to changes in the GST portal making the 'Additional Notices Tab' visible, was not properly communicated to the Petitioner, depriving them of a fair opportunity to respond. Consequently, no reply was filed by the Petitioner. The matter was remitted for fresh consideration, allowing the Petitioner thirty days to file a reply to the SCN, ensuring compliance with procedural fairness. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.