Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Discounted cash flow valuation protects share premium where projections are reasonable, while audited book expenses defeat unexplained-expenditure add...
The amended exclusion from the interim moratorium applies to personal-guarantor insolvency applications filed before its commencement that remain pending. Its application is retroactive because it governs a continuing proceeding from the amendment's effective date without impairing vested rights, and it does not depend on the identity of the insolvency applicant. The interim moratorium consequently ceases for affected guarantors. Pending commencement and conduct of arbitration, limited protection may require asset disclosure and restrain alienation or dissipation of disclosed assets. Such measures do not require a deposit and may be vacated if arbitration-appointment proceedings are not initiated within the stipulated period, while remaining subject to modification by the arbitral tribunal.
The amended exclusion from the interim moratorium applies to personal-guarantor insolvency applications filed before its commencement that remain pending. Its application is retroactive because it governs a continuing proceeding from the amendment's effective date without impairing vested rights, and it does not depend on the identity of the insolvency applicant. The interim moratorium consequently ceases for affected guarantors. Pending commencement and conduct of arbitration, limited protection may require asset disclosure and restrain alienation or dissipation of disclosed assets. Such measures do not require a deposit and may be vacated if arbitration-appointment proceedings are not initiated within the stipulated period, while remaining subject to modification by the arbitral tribunal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
