Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Once an amalgamation scheme is approved, the amalgamating company ceases to exist in law, so proceedings continued in its name are without jurisdiction. The Court held that, after intimation of amalgamation and cancellation of registration, a show cause notice and adjudication order issued against the erstwhile entity are void. Section 87 of the CGST Act applies only to the limited intervening period it contemplates and does not authorise proceedings against a non-existent entity after amalgamation. Participation by the taxpayer and the availability of other lawful remedies did not cure the jurisdictional defect, and the GST order was quashed while other contentions were left open.
Once an amalgamation scheme is approved, the amalgamating company ceases to exist in law, so proceedings continued in its name are without jurisdiction. The Court held that, after intimation of amalgamation and cancellation of registration, a show cause notice and adjudication order issued against the erstwhile entity are void. Section 87 of the CGST Act applies only to the limited intervening period it contemplates and does not authorise proceedings against a non-existent entity after amalgamation. Participation by the taxpayer and the availability of other lawful remedies did not cure the jurisdictional defect, and the GST order was quashed while other contentions were left open.
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