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...
Remuneration payable to an IRP forms part of CIRP costs and is not excluded from judicial scrutiny merely because the CoC acts within commercial wisdom; fee fixation still requires examination of the factual basis, work performed and governing arrangement. However, on a reading of the first CoC meeting agenda, minutes and resolutions, the approved IRP remuneration was a consolidated amount, while monthly remuneration was linked to appointment as RP, which was rejected. The IRP had no vested right to continue, the replacement delay did not convert the fee into a monthly entitlement, and the later minimum-fee prescription was inapplicable. The fixed remuneration and expenses were upheld, and the claim for monthly remuneration for the entire tenure failed.
Remuneration payable to an IRP forms part of CIRP costs and is not excluded from judicial scrutiny merely because the CoC acts within commercial wisdom; fee fixation still requires examination of the factual basis, work performed and governing arrangement. However, on a reading of the first CoC meeting agenda, minutes and resolutions, the approved IRP remuneration was a consolidated amount, while monthly remuneration was linked to appointment as RP, which was rejected. The IRP had no vested right to continue, the replacement delay did not convert the fee into a monthly entitlement, and the later minimum-fee prescription was inapplicable. The fixed remuneration and expenses were upheld, and the claim for monthly remuneration for the entire tenure failed.
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