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 allowed the petition and quashed the impugned orders issued under s. 130 read with s. 122 of the UP GST Act that had levied tax and penalty on alleged excess stock. The court held the orders unsustainable in law and directed the revenue authority to refund any amounts deposited by the petitioner, with interest at 4% per annum from the date of deposit until refund. The authority must effect the refund within two months of production of a certified copy of the order. The petition is allowed and the enforcement orders are set aside.
The HC allowed the petition and quashed the impugned orders issued under s. 130 read with s. 122 of the UP GST Act that had levied tax and penalty on alleged excess stock. The court held the orders unsustainable in law and directed the revenue authority to refund any amounts deposited by the petitioner, with interest at 4% per annum from the date of deposit until refund. The authority must effect the refund within two months of production of a certified copy of the order. The petition is allowed and the enforcement orders are set aside.
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