Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The dominant issue was whether a civil suit challenging an allegedly oppressive EOGM and consequential corporate actions was maintainable in view of the Companies Act, 2013. Since Section 242 vests the NCLT with power to grant appropriate reliefs to end oppression/mismanagement, and Section 430 bars civil court jurisdiction over matters the NCLT is empowered to determine, the court held that the plaint's real cause of action and reliefs fell within the NCLT's domain; consequently, the civil suit was not maintainable and the appeal was disposed of by affirming the dismissal for want of civil court jurisdiction - HC
The dominant issue was whether a civil suit challenging an allegedly oppressive EOGM and consequential corporate actions was maintainable in view of the Companies Act, 2013. Since Section 242 vests the NCLT with power to grant appropriate reliefs to end oppression/mismanagement, and Section 430 bars civil court jurisdiction over matters the NCLT is empowered to determine, the court held that the plaint's real cause of action and reliefs fell within the NCLT's domain; consequently, the civil suit was not maintainable and the appeal was disposed of by affirming the dismissal for want of civil court jurisdiction - HC
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