"30 May 2023" Archive

Company failed to circulate annual audited financial statements – MCA imposes penalty

Order No.ROC(61)/RS/ADJ-ORDER/178657/ 2565 to 2568/113 30/05/2023

The company did not circulate annual audited financial statements to the members, directors and statutory auditors of the company before the annual general meeting of the company held on 27th June 2022, it is contravening the provision of section 136 of the Companies Act. 2013. So, MCA penalised Draeger India Private Limited for failing ...

Violation of Section 134(2), 134(3) & 134(7) of Companies Act, 2013 – MCA imposes Penalty

Order No. ROC(M)/RS/ADJ/ORDER/178657/2553 to 2561/111 30/05/2023

Ministry of Corporate Affairs issued an order for penalties under Section 454 of the Companies Act, 2013, against Draeger India Private Limited. The company has been found in violation of Section 134(2), 134(3), and 134(7) of the Companies Act, 2013, for non-compliance during their annual general meeting held on June 27, 2022. The appoint...

Company failed to circulate proper notice to AGM- MCA Imposes Penalty

Order No. ROC(M)/RS/ADJ-ORDER/2550 to 2553/109 30/05/2023

Company failed to circulate proper notice to its members and directors for the Annual General Meeting (AGM) scheduled on June 27, 2022, as required by Section 101 of the Act. The company rectified the default by circulating the notice and holding the AGM on November 9, 2022....

Sale of Old/used Vehicles – Implications under GST Laws

Now a days, we can see multiple startups and dealers engaged in sale and purchase of used vehicles, GST laws has some peculiar provisions when it comes to taxation of used vehicle. The valuation of such transactions is governed by the GST valuation rule of which relevant extract has been reproduced below: CGST Rules , […]...

Posted Under: Company Law |

Understanding Trusts: Types, Creation, Tax Benefits to Donor & Taxation of Trust

A Trust is nothing but transfer of PROPERTY by one person, called author of trust, to another person, called Trustee, for the benefit of third party, called Beneficiary. Property can be anything such as real estate, shares, money or any other valuable assets. Parties involved in Trust Author of trust, the one who transfer the […]...

Posted Under: Company Law |

Casual vacancy & requirement of prior approval of shareholders – Regulations 17(1A)

Question of Law with respect to the applicability of Regulations 17(1A) of SEBI (LODR) Regulations 2015 in case of casual vacancy and requirement of prior approval of shareholders by way of special resolution to fill the casual vacancy if the Independent Director has attained the age of 75 years...

Posted Under: Company Law |

Fast Track Merger in 60 Days – Section 233 of Companies Act, 2013

FAST TRACK MERGER (Section 233 of the Companies Act, 2013) NEW ERA – SIMPLY FAST WITHIN DEADLINE Time Line – 60 days – Maximum from the date of Filing Application to the RD Fast track merger, governed by Section 233 of the Companies Act, 2013, is a streamlined process aimed at expediting the merger of […]...

Posted Under: Company Law |

Advisory on Filing of Declaration In Annexure V by GTA

Press Release No. 587 30/05/2023

Advisory pertaining to Goods Transport Agencies (GTAs) opting to pay tax under the forward charge mechanism According to the advisory, GTAs that have commenced their business or crossed the registration threshold on or after 1st April 2023 and wish to opt for payment of tax under the forward charge mechanism must file their declaration in...

Classification & taxation of LAN connection cables (CAT-5 & CAT-6) under Rajasthan VAT

Compuage Infocom Limited Vs Assistant Commissioner (Rajasthan High Court)

Whether the LAN Connection Cable (CAT-5, CAT-6) is taxable under S. No. 3 or 24 of Part A of Entry No. 65 of Schedule-IV or at General Rate as per Schedule-V appended to the Rajasthan Value Added Tax Act, 2003...

Power of reopening an assessment is a ‘power’ which should be exercised with adequate reason

Pramod Kumar Madhogarhia Vs Union of India (Calcutta High Court)

HC set aside SCN issued under Section 148A(b) & consequential orders on the grounds that the opportunity of being heard provided at first instance should be an effective opportunity, since, the power of reopening an assessment is a ‘power’ which should be exercised with adequate reason....

Search Posts by Date

December 2023
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031