Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
The complaint by a Deputy Registrar was held maintainable under the Companies Act, but the prosecution was barred on substantive grounds: the alleged offence involved omission rather than a deliberate false statement, so the mens rea element for a Section 448-type false statement offence is absent, and the complaint contains no specific allegation of knowing falsity. Separately, the company was not arraigned and vicarious liability of directors cannot be imposed absent statutory provision and the company as primary offender; continuation would be abuse of process and the proceedings against the petitioner were quashed.
The complaint by a Deputy Registrar was held maintainable under the Companies Act, but the prosecution was barred on substantive grounds: the alleged offence involved omission rather than a deliberate false statement, so the mens rea element for a Section 448-type false statement offence is absent, and the complaint contains no specific allegation of knowing falsity. Separately, the company was not arraigned and vicarious liability of directors cannot be imposed absent statutory provision and the company as primary offender; continuation would be abuse of process and the proceedings against the petitioner were quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
