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...
The petition challenges registration of a corporate name that is structurally and phonetically identical to an earlier corporate group name where the distinctive element 'REFEX' predominates. The court applied precedents requiring that business dissimilarity is not a proper basis for the Registrar/Regional Director to refuse to act; therefore the administrative refusal was held improper and set aside. The decision recognises prominence of a distinctive word across multiple group companies on the register and treats likelihood of confusion and near-identity with an earlier corporate name and registered trade mark as determinative. Petition allowed and impugned order quashed.
The petition challenges registration of a corporate name that is structurally and phonetically identical to an earlier corporate group name where the distinctive element 'REFEX' predominates. The court applied precedents requiring that business dissimilarity is not a proper basis for the Registrar/Regional Director to refuse to act; therefore the administrative refusal was held improper and set aside. The decision recognises prominence of a distinctive word across multiple group companies on the register and treats likelihood of confusion and near-identity with an earlier corporate name and registered trade mark as determinative. Petition allowed and impugned order quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
