Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
HC dismissed the petition and upheld the Disciplinary Committee's order suspending the IP's registration for two years (effective 16.09.2022) and directing refund of half the fees paid to a related professional firm. The HC affirmed findings that the IP engaged a related party improperly, failed to file an avoidance application in breach of Regulation 35A, and caused payment of excessive fees contrary to the Liquidation Regulations. The court found procedural compliance by the regulator despite an inspection order issued by an improper officer, and concluded the DC reasonably determined that services charged duplicated the liquidator's functions. Relief sought by the IP was refused.
HC dismissed the petition and upheld the Disciplinary Committee's order suspending the IP's registration for two years (effective 16.09.2022) and directing refund of half the fees paid to a related professional firm. The HC affirmed findings that the IP engaged a related party improperly, failed to file an avoidance application in breach of Regulation 35A, and caused payment of excessive fees contrary to the Liquidation Regulations. The court found procedural compliance by the regulator despite an inspection order issued by an improper officer, and concluded the DC reasonably determined that services charged duplicated the liquidator's functions. Relief sought by the IP was refused.
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