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 held that the Show Cause Notices (SCNs) dated 23rd September, 2023 and 4th December, 2023 were not properly served as they were uploaded only on the 'Additional Notices Tab' and were inaccessible to the Petitioner, violating principles of natural justice. Although the SCN dated 27th May, 2024 was properly uploaded, the Petitioner missed it. The impugned orders passed without affording the Petitioner an opportunity to be heard were set aside. The matter was remanded to the Adjudicating Authority for fresh adjudication on merits. The Petitioner was granted time until 31st August, 2025, to file replies to the SCNs. The petition was accordingly disposed of.
The HC held that the Show Cause Notices (SCNs) dated 23rd September, 2023 and 4th December, 2023 were not properly served as they were uploaded only on the 'Additional Notices Tab' and were inaccessible to the Petitioner, violating principles of natural justice. Although the SCN dated 27th May, 2024 was properly uploaded, the Petitioner missed it. The impugned orders passed without affording the Petitioner an opportunity to be heard were set aside. The matter was remanded to the Adjudicating Authority for fresh adjudication on merits. The Petitioner was granted time until 31st August, 2025, to file replies to the SCNs. The petition was accordingly disposed of.
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