The issue was whether a show cause notice could be issued under a rule already omitted. The court stayed the notice, holding that the jurisdictional challenge requires further examination.
ICSI highlights delays in marking defective forms by RoCs under CCFS 2026. It urges MCA to mandate time-bound processing or allow direct refiling to resolve compliance hurdles.
The representation points out that e-form design is imposing requirements beyond the law. It seeks alignment of system validations with statutory provisions.
The issue is ambiguity in filing authority during liquidation. ICSI has requested clarity to enable liquidators to maintain statutory compliance and accurate records.
The issue was whether a reassessment notice issued by a jurisdictional officer instead of a faceless officer is valid. The Court held it to be a fatal defect and quashed the notice.
Bank of India Vs Neurostar Hospital Private Limited (NCLT Mumbai) The application was filed under Section 7 of the Insolvency and Bankruptcy Code, 2016 by a financial creditor seeking initiation of Corporate Insolvency Resolution Process (CIRP) against the corporate debtor. The total amount claimed to be in default was approximately ₹28.51 crore, with the date […]
The Tribunal held that addition under Section 41(1) cannot be made without proof of actual cessation of liability. It found that mere non-payment or absence of confirmation is insufficient to establish remission.
The Tribunal held that service tax applies only where a goods transport agency issues a consignment note. It ruled that transport by individual truck operators does not attract tax under GTA provisions.
The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consideration. The impugned orders were declared arbitrary and set aside.
The Tribunal emphasized the distinction between procedural and substantive requirements in exemption notifications. It held that procedural lapses should not result in denial of benefits. The ruling supports a pragmatic approach to compliance.
