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...
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The piece addresses validity of a registered apartment owners association and the obligation to hand over maintenance and IFMS funds. It explains Rule 55 as governing custody and use of the common seal but finds an affidavit by the association president sufficient where no deed is executed, so Rule 55 does not bar the association's application. Registration granted under the Uttar Pradesh Apartment Act is treated as conclusive against collateral attack on prerequisites. Resultingly, the authority is directed to transfer maintenance to the registered association within thirty days under the supervision of the Interim Resolution Professional.
The piece addresses validity of a registered apartment owners association and the obligation to hand over maintenance and IFMS funds. It explains Rule 55 as governing custody and use of the common seal but finds an affidavit by the association president sufficient where no deed is executed, so Rule 55 does not bar the association's application. Registration granted under the Uttar Pradesh Apartment Act is treated as conclusive against collateral attack on prerequisites. Resultingly, the authority is directed to transfer maintenance to the registered association within thirty days under the supervision of the Interim Resolution Professional.
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