Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
Suppressed outward supplies require transaction-wise verification and reasoned findings before diary entries can support tax and penalty determination...
Section 96 of the Insolvency and Bankruptcy Code imposes an interim moratorium on civil debt-recovery actions, not on criminal prosecution for cheque dishonour under Section 138 of the Negotiable Instruments Act. Cheque-dishonour proceedings protect the credibility of negotiable instruments and commercial discipline and therefore continue despite insolvency proceedings against the accused. On that basis, the stay of the cheque-dishonour complaint was set aside and the complaint was restored to the Trial Court for continuation in accordance with law.
Section 96 of the Insolvency and Bankruptcy Code imposes an interim moratorium on civil debt-recovery actions, not on criminal prosecution for cheque dishonour under Section 138 of the Negotiable Instruments Act. Cheque-dishonour proceedings protect the credibility of negotiable instruments and commercial discipline and therefore continue despite insolvency proceedings against the accused. On that basis, the stay of the cheque-dishonour complaint was set aside and the complaint was restored to the Trial Court for continuation in accordance with law.
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