Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Service of notice in insolvency proceedings is satisfied where...
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural justice objections.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Service of notice in insolvency proceedings is satisfied where repeated attempts through speed post and email, corrected address particulars, and further opportunities to respond provide reasonable opportunity before ex parte action. A corporate debtor that keeps its registered office non-functional cannot rely on resulting non-receipt to establish a breach of natural justice, absent a challenge to email service or evidence of incorrect particulars or mala fides. For a corporate guarantor, a demand guarantee may contractually treat the principal borrower's acknowledgment or balance confirmation as the guarantor's acknowledgment. Written settlement proposals acknowledging liability can therefore extend limitation, while the section 7 inquiry remains confined to financial debt and default.
Service of notice in insolvency proceedings is satisfied where repeated attempts through speed post and email, corrected address particulars, and further opportunities to respond provide reasonable opportunity before ex parte action. A corporate debtor that keeps its registered office non-functional cannot rely on resulting non-receipt to establish a breach of natural justice, absent a challenge to email service or evidence of incorrect particulars or mala fides. For a corporate guarantor, a demand guarantee may contractually treat the principal borrower's acknowledgment or balance confirmation as the guarantor's acknowledgment. Written settlement proposals acknowledging liability can therefore extend limitation, while the section 7 inquiry remains confined to financial debt and default.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
