Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Deductibility of settlement payments for securities law penalties and treatment of unexplained cash credits in share trading -- Tribunal upholds posit...
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A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
A temporary identification number may be granted to an unregistered Managing Director under Rule 16A, enabling independent use of appellate remedies where a composite GST summary order and a single Form GST DRC-07 fasten liability on both the company and the Managing Director. Fresh separate Form GST DRC-07 notices must be issued for each, so that each recipient can pursue an appeal on facts and law independently. Limitation for filing appeal runs only from issuance of the fresh DRC-07. The merits of the underlying tax liability were not examined.
Note: It is a system-generated summary and is for quick reference only.