Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Pre-existing dispute over operational debt prevents Section 9 insolvency admission where contemporaneous correspondence and draft settlement material show a plausible, non-spurious contractual dispute. The Tribunal applied the Mobilox test and held that the Adjudicating Authority must only ask whether the defence raises a contention needing further investigation; it cannot decide merits or require prior civil, arbitral or debit-note proceedings as a condition for dispute. Disputed credits, work-completion certificates and settlement documents were treated as matters for fuller adjudication, and the order admitting CIRP was set aside.
Pre-existing dispute over operational debt prevents Section 9 insolvency admission where contemporaneous correspondence and draft settlement material show a plausible, non-spurious contractual dispute. The Tribunal applied the Mobilox test and held that the Adjudicating Authority must only ask whether the defence raises a contention needing further investigation; it cannot decide merits or require prior civil, arbitral or debit-note proceedings as a condition for dispute. Disputed credits, work-completion certificates and settlement documents were treated as matters for fuller adjudication, and the order admitting CIRP was set aside.
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