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...
Finality of higher-court orders prevents a lower court from revisiting or altering the operative effect of an earlier superior-court relief so as to prejudice beneficiaries; the appellants' promotions implemented pursuant to the earlier order were protected and the appeal was allowed limitedly to safeguard their career progression. Persons not impleaded in earlier proceedings but asserting prejudice from those decisions are not without remedy: the Court reaffirmed precedents permitting limited review or fresh proceedings before competent tribunals and granted intervenors liberty to pursue appropriate fora to seek individual relief; connected applications were disposed accordingly.
Finality of higher-court orders prevents a lower court from revisiting or altering the operative effect of an earlier superior-court relief so as to prejudice beneficiaries; the appellants' promotions implemented pursuant to the earlier order were protected and the appeal was allowed limitedly to safeguard their career progression. Persons not impleaded in earlier proceedings but asserting prejudice from those decisions are not without remedy: the Court reaffirmed precedents permitting limited review or fresh proceedings before competent tribunals and granted intervenors liberty to pursue appropriate fora to seek individual relief; connected applications were disposed accordingly.
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