Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The Board has extended the deadline for filing PGIRP-1 to PGIRP-6 forms used to monitor personal guarantor insolvency resolution processes, moving the last date for all applicable submissions to 30 September 2026 and postponing penalties for delayed submission or modification until after that date. It has also directed insolvency professionals to ensure that all PGIRP information is accurate, truthful, and fully supported by attached documents, and warned against filling mandatory fields with incorrect or incomplete placeholder values. Timely and precise filing remains the responsibility of the insolvency professional.
The Board has extended the deadline for filing PGIRP-1 to PGIRP-6 forms used to monitor personal guarantor insolvency resolution processes, moving the last date for all applicable submissions to 30 September 2026 and postponing penalties for delayed submission or modification until after that date. It has also directed insolvency professionals to ensure that all PGIRP information is accurate, truthful, and fully supported by attached documents, and warned against filling mandatory fields with incorrect or incomplete placeholder values. Timely and precise filing remains the responsibility of the insolvency professional.
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