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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Whether a waiver under Section 244(1)(a) could be granted despite applicants not meeting statutory share thresholds: Tribunal found applicants were trust beneficiaries holding shares and that prima facie prejudice and share configuration constituted exceptional circumstances justifying a waiver to permit initiation of Sections 241/242 proceedings; outcome-waiver upheld and maintainability of the company petition accepted for merits consideration. Alleged non-application of mind and reliance on pending civil suits: Tribunal's reasoning was held to be supported by record and pendency of civil suits does not bar granting the waiver; outcome-impugned order sustained and appeal dismissed. - NCLAT
Whether a waiver under Section 244(1)(a) could be granted despite applicants not meeting statutory share thresholds: Tribunal found applicants were trust beneficiaries holding shares and that prima facie prejudice and share configuration constituted exceptional circumstances justifying a waiver to permit initiation of Sections 241/242 proceedings; outcome-waiver upheld and maintainability of the company petition accepted for merits consideration. Alleged non-application of mind and reliance on pending civil suits: Tribunal's reasoning was held to be supported by record and pendency of civil suits does not bar granting the waiver; outcome-impugned order sustained and appeal dismissed. - NCLAT
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