Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
Insolvency professional agency governance rules amended to add nominee directors, tighten independent director eligibility, and regulate managing dire...
Mandatory pre-deposit under Section 107(6)(b) of the CGST Act is a statutory pre-condition to entertain an appeal; the clause requires depositing ten per cent of the remaining tax in dispute (subject to the statutory cap) before filing an appeal and contains no provision for an advance waiver. Consequently, the High Court lacks power to act as an appellate authority to relieve a litigant of that statutory pre-condition or to allow a writ to bypass it. The writ petition seeking such relief was held misconceived and dismissed for seeking to avoid the mandatory pre-deposit.
Mandatory pre-deposit under Section 107(6)(b) of the CGST Act is a statutory pre-condition to entertain an appeal; the clause requires depositing ten per cent of the remaining tax in dispute (subject to the statutory cap) before filing an appeal and contains no provision for an advance waiver. Consequently, the High Court lacks power to act as an appellate authority to relieve a litigant of that statutory pre-condition or to allow a writ to bypass it. The writ petition seeking such relief was held misconceived and dismissed for seeking to avoid the mandatory pre-deposit.
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