Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
NCLAT applied a justice-oriented reading of sufficient cause and condoned a seven-day delay in filing the appeal, accepting that non-communication by earlier counsel and prompt action after learning of the order justified relief. It also treated closure of the right to file reply in Section 9 insolvency proceedings as subject to natural justice and a fair opportunity to defend; where the proposed defence was prima facie substantial and no deliberate negligence was shown, denial of reply would not advance justice. The closure order was set aside, one final opportunity to file the reply was granted, and the merits were left open.
NCLAT applied a justice-oriented reading of sufficient cause and condoned a seven-day delay in filing the appeal, accepting that non-communication by earlier counsel and prompt action after learning of the order justified relief. It also treated closure of the right to file reply in Section 9 insolvency proceedings as subject to natural justice and a fair opportunity to defend; where the proposed defence was prima facie substantial and no deliberate negligence was shown, denial of reply would not advance justice. The closure order was set aside, one final opportunity to file the reply was granted, and the merits were left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
