Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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A High Court held that the second proviso to Rule 30(9) of the Companies (Incorporation) Rules, 2014 imposes a strict bar on shifting a company's registered office where an appeal against the approved resolution plan is pending, and that Section 238 of the IBC does not override this restriction. The Court read the proviso as creating an independent threshold, found the Regional Director acted beyond jurisdiction in permitting the shift, and set aside the Regional Director's order as well as the Single Judge's order. It also held that the appellants could maintain the writ petition because they were heard in the proceedings, were aggrieved by the impugned order, and had no efficacious alternative remedy.
A High Court held that the second proviso to Rule 30(9) of the Companies (Incorporation) Rules, 2014 imposes a strict bar on shifting a company's registered office where an appeal against the approved resolution plan is pending, and that Section 238 of the IBC does not override this restriction. The Court read the proviso as creating an independent threshold, found the Regional Director acted beyond jurisdiction in permitting the shift, and set aside the Regional Director's order as well as the Single Judge's order. It also held that the appellants could maintain the writ petition because they were heard in the proceedings, were aggrieved by the impugned order, and had no efficacious alternative remedy.
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