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...
The note addresses territorial competence to challenge rejection of a tax withholding certificate application and the mandatory requirement for a reasoned order when refusing applications under Rule 28AA read with the governing withholding regime. It concludes that, on the facts examined (prior certificates, address of the impugned order, and prior proceedings), the petition was maintainable before the forum despite issuance from another location. It also holds that a one line rejection citing outstanding demands without addressing statutory parameters (brought forward losses, estimated liability, prior certificates, pending refunds) failed Rule 28AA's mandate and remands for a reasoned AO decision within a fixed period.
The note addresses territorial competence to challenge rejection of a tax withholding certificate application and the mandatory requirement for a reasoned order when refusing applications under Rule 28AA read with the governing withholding regime. It concludes that, on the facts examined (prior certificates, address of the impugned order, and prior proceedings), the petition was maintainable before the forum despite issuance from another location. It also holds that a one line rejection citing outstanding demands without addressing statutory parameters (brought forward losses, estimated liability, prior certificates, pending refunds) failed Rule 28AA's mandate and remands for a reasoned AO decision within a fixed period.
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