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...
Validity of reopening adjudication after issuance of an SVLDRS Discharge Certificate was contested; the HC held the Discharge Certificate issuance, following acceptance, determination and payment under SVLDRS, was a determinative event the adjudicating authority had to consider and its failure rendered the original adjudication unsustainable, so the reopening order was set aside. The court also held that excluding the scheme solely because the show cause notice post dated the cut off contradicted CBIC guidance where the SVLDRS process was completed, and the appellate exclusion on that ground was set aside.
Validity of reopening adjudication after issuance of an SVLDRS Discharge Certificate was contested; the HC held the Discharge Certificate issuance, following acceptance, determination and payment under SVLDRS, was a determinative event the adjudicating authority had to consider and its failure rendered the original adjudication unsustainable, so the reopening order was set aside. The court also held that excluding the scheme solely because the show cause notice post dated the cut off contradicted CBIC guidance where the SVLDRS process was completed, and the appellate exclusion on that ground was set aside.
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