Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Companies Law - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Disqualification of Director - The petitioners have duly ...


High Court Dismisses Petition for Relief in Non-Filing of Annual Return Amid Corporate Insolvency Resolution Process.

October 28, 2020

Case Laws     Companies Law     HC

Disqualification of Director - The petitioners have duly accepted the fact of non-filing of Annual Return and Financial statement; however, attributes it to be officers of the Company. The Company has also been put under Corporate Insolvency Resolution Process - Relief sought cannot be granted - Petition dismissed - HC

View Source

 


 

You may also like:

  1. Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect...

  2. Clarifications on filing of Annual Return (FORM GSTR-9)

  3. Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular

  4. HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies...

  5. Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - other than the non-filing of return, no other allegation has...

  6. Non-filer assessee had taxable income but failed to file return u/s 139(1), later filed return in response to notice u/s 148 without considering section 50C provisions,...

  7. Oppression of minority - The record also would disclose that the Annual Returns were filed by the Company from 2002-2014 and the said returns were also signed by the...

  8. Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)...

  9. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

  10. Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

  11. Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

  12. GST registration cancellation due to non-filing of returns and non-payment of taxes. Considering the company underwent CIRP process under Insolvency and Bankruptcy Code,...

  13. Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

  14. Refund claim - export of goods - excess carried forward in the annual return - Rule 41(4) of the Haryana Value Added Tax Rules, 2003 - no refund was allowed as the...

  15. Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

 

Quick Updates:Latest Updates