Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
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Invocation of a continuing guarantee by demand was treated as the point when liability became enforceable, so the Section 95 insolvency application against the personal guarantor was held to be within limitation because the demand notice preceded the filing date. The creditor's debt and default were found sufficiently established through the guarantee and acknowledgment, audited balance sheets showing borrowings, and admission of the claim in liquidation proceedings; discrepancies in the amounts stated across proceedings did not defeat admission at that stage. Allegations of conflict of interest against the resolution professional were not accepted as a ground to interfere with the admission order, though the merits of that allegation were left open. The appeal was dismissed.
Invocation of a continuing guarantee by demand was treated as the point when liability became enforceable, so the Section 95 insolvency application against the personal guarantor was held to be within limitation because the demand notice preceded the filing date. The creditor's debt and default were found sufficiently established through the guarantee and acknowledgment, audited balance sheets showing borrowings, and admission of the claim in liquidation proceedings; discrepancies in the amounts stated across proceedings did not defeat admission at that stage. Allegations of conflict of interest against the resolution professional were not accepted as a ground to interfere with the admission order, though the merits of that allegation were left open. The appeal was dismissed.
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