Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of receipt of the order as a condition for filing the appeal. The Appellate Authority is directed to consider any subsequent favourable insolvency tribunal order at final disposal. If the petitioner does not file the appeal, the respondent may proceed as provided by law.
Company in liquidation failed to discharge assessed tax; the writ was filed within the prescribed limitation period and the court granted liberty to challenge the impugned order before the Appellate Authority. The petitioner must comply with the statutory pre-deposit requirement of 10% of the disputed tax within thirty days of receipt of the order as a condition for filing the appeal. The Appellate Authority is directed to consider any subsequent favourable insolvency tribunal order at final disposal. If the petitioner does not file the appeal, the respondent may proceed as provided by law.
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