Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
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Operational debt may arise from an advance paid for goods where a consortium agreement assigns supply obligations to the corporate debtor and other evidence establishes the commercial nexus; an invoice is not indispensable. Receipt of the advance, cheques issued by the corporate debtor, and a later withdrawn invoice supported characterisation as payment for supplies rather than an unsupported security deposit. A pre-existing dispute must exist before the demand notice; post-notice objections and account-reconciliation assertions do not suffice. The insolvency application was revived for admission, subject to a time-bound opportunity for the corporate debtor to prove payment.
Operational debt may arise from an advance paid for goods where a consortium agreement assigns supply obligations to the corporate debtor and other evidence establishes the commercial nexus; an invoice is not indispensable. Receipt of the advance, cheques issued by the corporate debtor, and a later withdrawn invoice supported characterisation as payment for supplies rather than an unsupported security deposit. A pre-existing dispute must exist before the demand notice; post-notice objections and account-reconciliation assertions do not suffice. The insolvency application was revived for admission, subject to a time-bound opportunity for the corporate debtor to prove payment.
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