Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
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Failure to pay under a one-time settlement does not create a fresh default for corporate insolvency purposes; a failed settlement restores the original loan position rather than rescheduling it. The recovery-certificate date may therefore govern default, while debt acknowledgments can preserve limitation and prevent the statutory insolvency bar from applying. Incorrect default-date particulars in Form I and other defects that affect neither jurisdiction nor merits may be rectified, including through additional documents. A corporate debtor's asserted viability does not preclude admission without credible evidence of solvency or viability where financial debt and default above the statutory threshold are undisputed. An admission order is reasoned where it records material, contentions, and grounds for admission.
Failure to pay under a one-time settlement does not create a fresh default for corporate insolvency purposes; a failed settlement restores the original loan position rather than rescheduling it. The recovery-certificate date may therefore govern default, while debt acknowledgments can preserve limitation and prevent the statutory insolvency bar from applying. Incorrect default-date particulars in Form I and other defects that affect neither jurisdiction nor merits may be rectified, including through additional documents. A corporate debtor's asserted viability does not preclude admission without credible evidence of solvency or viability where financial debt and default above the statutory threshold are undisputed. An admission order is reasoned where it records material, contentions, and grounds for admission.
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