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...
Page of 4811
Press 'Enter' after typing page number.
6381 to 6400 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Constitutional challenge concerned Clause (d) proviso to Rule 5(1) of the West Bengal Excise (Change in Management) Rules, 2009: the Court found the original wording created unjustifiable intra class discrimination between private and public limited companies lacking an intelligible differentia, applied the Budhan Choudhry rational nexus test and read Clause (d) to include "change in management in the usual course of business" for private companies, preserving the exemption for death of directors. The Court also held the 2020 Notification defining "change in management" was not a retrospective clarificatory amendment and cannot alter pre existing substantive rights.
Constitutional challenge concerned Clause (d) proviso to Rule 5(1) of the West Bengal Excise (Change in Management) Rules, 2009: the Court found the original wording created unjustifiable intra class discrimination between private and public limited companies lacking an intelligible differentia, applied the Budhan Choudhry rational nexus test and read Clause (d) to include "change in management in the usual course of business" for private companies, preserving the exemption for death of directors. The Court also held the 2020 Notification defining "change in management" was not a retrospective clarificatory amendment and cannot alter pre existing substantive rights.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
