The Tribunal refused to condone a 441-day delay, ruling that failure to monitor appeal filing cannot constitute sufficient cause. The case underscores that professional lapses and lack of diligence ...

The Court held that adjudication by an officer who had previously conducted an audit on the same issue displayed a pre-disposed mind, setting aside the impugned order for independent ...

The Court noted that the writ petition challenging alleged fraudulent ITC was dismissed but allowed additional time to pursue a statutory appeal. The ruling permits the appeal to be filed without ...

The Court held that a provisional attachment order under Section 83 ceases to operate after one year. As the order had expired, the bank and Sub-Registrar were directed not to restrict ...

The Court held that a provisional bank account attachment under Section 83 had lapsed because the statutory one-year validity period had already expired. It ordered de-freezing of the account while ...

ITC cannot be mechanically denied to purchasers even if invoices are missing in GSTR-2B. Key takeaway: the ruling safeguards ...

The ROC imposed significant penalties on the company and its directors for failing to file financial statements. The ruling ...

Explains the Registrar’s administrative and quasi-judicial functions, highlighting their role in managing staff, filings, and ...

Explains how multiple regulators now require valuation for corporate, tax, and investment transactions. Key takeaway: ...

A company and its directors avoided penalties for late filing of financial statements after submitting them within thirty ...

A company and its directors were exempted from penalties for late filing of financial statements after rectifying the default ...

MCA penalizes a company and its Managing Director for late filing of director resignation form DIR-12, emphasizing strict ...