Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Regulation 47B(1) of the IBBI (Liquidation Process) Regulations, 2016 is substituted to mandate that the liquidator file such forms, with their enclosures, as may be notified by IBBI from time to time, on IBBI's electronic platform, and in accordance with the specific timelines prescribed for each form. This operationally shifts compliance to a dynamic, form-wise electronic filing regime and makes adherence to the notified platform and per-form deadlines a continuing statutory obligation in liquidation proceedings.
Regulation 47B(1) of the IBBI (Liquidation Process) Regulations, 2016 is substituted to mandate that the liquidator file such forms, with their enclosures, as may be notified by IBBI from time to time, on IBBI's electronic platform, and in accordance with the specific timelines prescribed for each form. This operationally shifts compliance to a dynamic, form-wise electronic filing regime and makes adherence to the notified platform and per-form deadlines a continuing statutory obligation in liquidation proceedings.
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