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 ...
A writ petition may be entertained despite an alternative remedy where the challenge is to proceedings alleged to be wholly without jurisdiction and barred by the IBC. After approval of a resolution plan, the corporate debtor in new management takes a clean slate, so pre-resolution claims not covered by the plan and collateral civil or revenue proceedings based on them cannot continue without first testing maintainability under the IBC. Interim orders, including those based on lis pendens, are vulnerable if maintainability is not first examined. Courts and authorities must decide maintainability before taking further steps.
A writ petition may be entertained despite an alternative remedy where the challenge is to proceedings alleged to be wholly without jurisdiction and barred by the IBC. After approval of a resolution plan, the corporate debtor in new management takes a clean slate, so pre-resolution claims not covered by the plan and collateral civil or revenue proceedings based on them cannot continue without first testing maintainability under the IBC. Interim orders, including those based on lis pendens, are vulnerable if maintainability is not first examined. Courts and authorities must decide maintainability before taking further steps.
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