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...
An interim direction for forensic audit during pendency of a petition under ss. 241-242 of the Companies Act, 2013 was challenged on the ground that no specific relief for audit was sought and no prima facie finding of oppression or mismanagement was recorded. The tribunal held that s. 242(4) confers discretionary interim powers, and the petition contained allegations of mismanagement and siphoning of funds, with intense inter se hostility and counter-allegations. Since the company was non-operational and the audit would assist the adjudicating forum in ascertaining the truth for fair adjudication of the main petition, the discretion was not interfered with; the appeal was dismissed - NCLAT
An interim direction for forensic audit during pendency of a petition under ss. 241-242 of the Companies Act, 2013 was challenged on the ground that no specific relief for audit was sought and no prima facie finding of oppression or mismanagement was recorded. The tribunal held that s. 242(4) confers discretionary interim powers, and the petition contained allegations of mismanagement and siphoning of funds, with intense inter se hostility and counter-allegations. Since the company was non-operational and the audit would assist the adjudicating forum in ascertaining the truth for fair adjudication of the main petition, the discretion was not interfered with; the appeal was dismissed - NCLAT
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