GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
Internal CUP benchmarking for fixed-rate Masala Bonds prevails over floating external comparables, eliminating the related transfer-pricing adjustment...
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Pre-existing disputes concerning the genuineness of purchase orders, supplies and underlying operational-debt transactions prevent corporate insolvency resolution proceedings from being used to determine contested claims. Information Utility records marked the debt as disputed, while the corporate debtor's legal notice and fraud-related complaints pre-dated the demand notice. As the dispute was neither spurious nor illusory and required detailed trial, a Section 9 application was not maintainable for adjudicating it. Rejection of the operational creditor's insolvency application was therefore sustained, and the appeal was dismissed.
Pre-existing disputes concerning the genuineness of purchase orders, supplies and underlying operational-debt transactions prevent corporate insolvency resolution proceedings from being used to determine contested claims. Information Utility records marked the debt as disputed, while the corporate debtor's legal notice and fraud-related complaints pre-dated the demand notice. As the dispute was neither spurious nor illusory and required detailed trial, a Section 9 application was not maintainable for adjudicating it. Rejection of the operational creditor's insolvency application was therefore sustained, and the appeal was dismissed.
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