Judgement

Retrospective certification of director appointment without DIN held as failure to exercise due diligence

ICAI Reprimands CA for Certifying DIR-12 Without Valid DIN at Time of Appointment

Failure to comply with SA 560 and AS 4 while issuing revised audit reports results in reprimand, two-month removal, and Rs.1 lakh fine

ICICI Bank plans to challenge the order after the Maharashtra GST Department upheld a Rs. 50.38 crore GST demand along with penalty and interest.

Failure to independently verify authenticity of DIR-2 signatures held as professional misconduct

HC held that assignment of long-term leasehold rights in industrial land amounts to transfer of immovable property and is not liable to GST

Wrong invocation of Section 143(3) in post-search proceedings and mechanical approval under Section 153D vitiate assessment

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