Sandhra Suresh
![Recovery Beyond 20% of Disputed IT Demand Held Unfair During Appeal Stage: Calcutta HC Orders Refund [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113458-calcutta-hc-vat-refund-taxscan.webp "Recovery Beyond 20% of Disputed IT Demand Held Unfair During Appeal Stage: Calcutta HC Orders Refund [Read Order]")
Recovery Beyond 20% of Disputed IT Demand Held Unfair During Appeal Stage: Calcutta HC Orders Refund [Read Order]
The Calcutta High Court, in a recent case, has affirmed the principle that recovery of a disputed tax demand during the pendency of an appeal cannot...
![Failure to Supply Certificate and Consider Delay Vitiates OPDR Proceedings: Orissa HC Quashes ₹40.49‑Crore Electricity Duty Recovery [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113353-failure-supply-certificate-consider-delay-vitiates-opdr-proceedings-orissa-hc-quashes-4049crore-electricity-duty-recovery-taxscan.webp "Failure to Supply Certificate and Consider Delay Vitiates OPDR Proceedings: Orissa HC Quashes ₹40.49‑Crore Electricity Duty Recovery [Read Order]")
![ROC Imposes Penalty for Dividend Account Non‑Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113354-roc-imposes-penalty-dividend-account-non-compliance-taxscan.webp "ROC Imposes Penalty for Dividend Account Non‑Compliance [Read Order]")
![ROC Penalises Company and Directors Over Woman Director Appointment Delay [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113346-roc-penalises-company-and-directors-taxscan.jfif "ROC Penalises Company and Directors Over Woman Director Appointment Delay [Read Order]")
Calcutta HC Finds Prima Facie PMLA Violations, allows ED to Attach and Freeze Assets, Directs Committee to Share Property List [Read Order]
The Calcutta High Court, in a recent ruling, has passed an order in proceedings relating to the Prayag Group of Companies, finding prima facie violations under the Prevention of Money Laundering...
![Calcutta HC Finds Prima Facie PMLA Violations, allows ED to Attach and Freeze Assets, Directs Committee to Share Property List [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113356-calcutta-hc-pmla-violations-ed-share-property-list-enforcement-directorate-taxscan.webp "Calcutta HC Finds Prima Facie PMLA Violations, allows ED to Attach and Freeze Assets, Directs Committee to Share Property List [Read Order]")
![Former Director Cannot be Forced to Represent Company in PMLA Case: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/500x300_2113342-former-director-cannot-forced-represent-company-pmla-case-calcutta-hc-taxscan.webp "Former Director Cannot be Forced to Represent Company in PMLA Case: Calcutta HC [Read Order]")
Schedule I of IBBI Regulations Only ‘Ordinarily’ Applies, Liquidator May Set Stricter Auction Terms: Karnataka HC Upholds EMD Forfeiture
The Karnataka High Court in a recent case has held that Schedule I of the IBBI (Liquidation Process) Regulations, 2016, applies only “ordinarily,” and does not prevent a liquidator from prescribing...
Unexplained ₹10.54 Cr Cash Withdrawals Show Intent to Defraud Under S.66 IBC: NCLAT Upholds NCLT Order Against Directors [Read Order]
The National Company Law Appellate Tribunal (NCLAT), Principal Bench, in a recent case has held that the unexplained Rs 10.54 cr withdrawals demonstrated an intent to defraud creditors, attracting...
![Unexplained ₹10.54 Cr Cash Withdrawals Show Intent to Defraud Under S.66 IBC: NCLAT Upholds NCLT Order Against Directors [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112853-cash-withdrawals-show-intent-defraud-under-nclat-nclt-order-against-directors-taxscan.webp "Unexplained ₹10.54 Cr Cash Withdrawals Show Intent to Defraud Under S.66 IBC: NCLAT Upholds NCLT Order Against Directors [Read Order]")
Packing Materials Form Part of Sale Price u/s 2(u) of Bihar Finance Act: Patna HC Upholds Unified 11% Sales Tax on Cement, Dismisses ACC’s Appeals
In a recent judgment, the Patna High Court dismissed five miscellaneous appeals filed by ACC Limited, upholding the Commercial Taxes Tribunal’s decision that cement and its packing materials cannot...
S 32A of IBC Bars Action against CD’s Property for Pre‑CIRP Offences: Madras HC Blocks Benami Attachment
In a recent ruling on the interplay between the Insolvency and Bankruptcy Code, 2016 (IBC) and the Prohibition of Benami Property Transactions Act, 1988, (PBPT) the Madras High Court has held that...
Tripura HC Quashes VAT Penalty Notices Issued 9 Years After Transactions and Post Refund Claim as Violative of Art 14 [Read Order]
In a recent case, the Tripura High Court has quashed penalty notices issued nearly nine years after alleged VAT violations, holding them arbitrary, mala fide, and violative of Article 14 of the...
![Tripura HC Quashes VAT Penalty Notices Issued 9 Years After Transactions and Post Refund Claim as Violative of Art 14 [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113288-tripura-hc-vat-penalty-notices-refund-claim-vat-penalty-vat-notice-taxscan.webp "Tripura HC Quashes VAT Penalty Notices Issued 9 Years After Transactions and Post Refund Claim as Violative of Art 14 [Read Order]")