Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
A pre-existing dispute under the Insolvency and Bankruptcy Code was not established because the alleged quality objections arose only after service of the demand notice. The laboratory reports did not match the invoice particulars, and no contemporaneous written material showed earlier rejection of liability or complaints about defective consignments. The operational creditor's invoices, ledger and computation sheet established outstanding operational debt, while part-payments after notice and later stock-damage claims were treated as inconsistent with a genuine earlier dispute. Admission of the Section 9 application was therefore upheld.
A pre-existing dispute under the Insolvency and Bankruptcy Code was not established because the alleged quality objections arose only after service of the demand notice. The laboratory reports did not match the invoice particulars, and no contemporaneous written material showed earlier rejection of liability or complaints about defective consignments. The operational creditor's invoices, ledger and computation sheet established outstanding operational debt, while part-payments after notice and later stock-damage claims were treated as inconsistent with a genuine earlier dispute. Admission of the Section 9 application was therefore upheld.
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