Tag Archives: Additional director

Composite Show Cause Notice Covering Multiple Assessment Years Is Invalid Under Section 73 GST

By | September 28, 2026
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Composite Show Cause Notice Covering Multiple Assessment Years Is Invalid Under Section 73 GST Issue Whether issuing a single composite Show Cause Notice (SCN) under Section 73 covering multiple assessment years and tax periods is legally permissible. Facts Issuance of Composite SCN: The respondents issued a single composite Show Cause Notice (Ext.P1) covering multiple assessment… Read More »

Additional director, alternate director & nominee director

By | May 9, 2016
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Section – 161, Companies Act, 2013 (Except sub-section (2), section 161 enforced with effect from 12-9-2013. Sub-section (2) of section 161 enforced with effect from 1-4-2014.) Appointment of additional director, alternate director and nominee director  161. (1) The articles of a company may confer on its Board of Directors the power to appoint any person,… Read More »