Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Withdrawal of CIRP before constitution of the Committee of Creditors was held maintainable where Form FA was filed after admission, no public announcement had been made, and the interim resolution professional submitted the withdrawal application within the time prescribed by Regulation 30A. The Tribunal held that the procedure at this stage does not require notice to every creditor, and the absence of any objection before the Adjudicating Authority was material. Read with Section 12A, Regulation 30A permits withdrawal through the interim resolution professional before CoC constitution, and the impugned withdrawal order was upheld; the appeals were dismissed.
Withdrawal of CIRP before constitution of the Committee of Creditors was held maintainable where Form FA was filed after admission, no public announcement had been made, and the interim resolution professional submitted the withdrawal application within the time prescribed by Regulation 30A. The Tribunal held that the procedure at this stage does not require notice to every creditor, and the absence of any objection before the Adjudicating Authority was material. Read with Section 12A, Regulation 30A permits withdrawal through the interim resolution professional before CoC constitution, and the impugned withdrawal order was upheld; the appeals were dismissed.
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